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 1,100 400 Direct Labor- Hours Per Unit 10.0 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 1 Product A2 The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Machine setups Order size Activity Measures DLHS setups 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 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice O $135.58 per MH $95.08 per MH $79.07 per MH O $69.85 per MH