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! Direct Labor- Expected Hours Per Production Unit 1,100 10.0 400 5.0 Total Direct Labor- Hours 11,000 2,000 13,000 Product E1 Product A7 Total direct labor-hours The direct labor rate is $20.60 per DLH. The direct materials cost per unit for each product is given below. Direct Materials Cost per Unit $211.00 $287.00 Product E1 Product A7 The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity Estimated Expected Activity Activity Overhead Activity Cost Pools Measures Cost Product El Product A7 Total Labor-related DLHS $ 139,700 11,000 2,000 13,000 Machine setups setups 65,880 1,200 400 1,600 Order size 1,030, 410 3,900 3,700 7,600 MHS The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Activity Cost Pools Measures Labor-related DLHS Machine setups setups Order size MHS Estimated Overhead Cost $ 139,700 65,880 1,030,410 $1,235,990 Product El Product A7 11,000 2,000 1,200 400 3,900 3,700 Total 13,000 1,600 7,600 $1,235,990 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice $135.58 per MH O $95.08 per MH $79.07 per MH $69.85 per MH