Snavely, Inc., manufactures and sells two products: Product E1 and Product A7. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product E1	600	8.0	4,800
Product A7	300	4.0	1,200
Total direct labor-hours			6,000

The direct labor rate is $24.90 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product E1	$206.00
Product A7	$225.00

The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product E1	Product A7	Total
Labor-related	DLHs	$	109,600	4,800	1,200	6,000
Machine setups	setups		51,690	700	300	1,000
Order size	MHs		808,470	2,800	3,500	6,300
		$	969,760

The activity rate for the Order Size activity cost pool under activity-based costing is closest to: