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	900	10.0	9,000
Product A7	600	5.0	3,000
Total direct labor-hours			12,000

The direct labor rate is $25.90 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product E1	$284.00
Product A7	$240.00

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	$	120,900	9,000	3,000	12,000
Machine setups	setups		57,020	1,000	600	1,600
Order size	MHs		891,840	4,000	2,600	6,600
		$	1,069,760

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