Snavely, Incorporated, 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. Product El Expected Total Direct Direct Labor-Hours Production Per Unit Labor-Hours 8.0 9,600 Product A7 1,200 200 4.0 800 10, 400 Total direct labor-hours The direct labor rate is $27.20 per DLH. The direct materials cost per unit for each product is given below: Product E1 Product AT Direct Materials Cost per Unit $ 200.00 $ 288.00 The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related Activity Measures DLHS Estimated Overhead Cost $ 134, 500 Product El 9, 600 Expected Activity Product A7 Total 800 10,400 Machine setups Order size setups MHS 63,430 992, 100 1,300 200 1,500 3,100 3,900 7,000 $ 1,190, 030 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice $76.13 per MH $114.43 per MH $141.73 per MH $168.13 per MH