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: Direct Labor- Hours Per Unit 10.0 5.0 Expected Production 1,100 400 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: 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 Expected Activity Product E1 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 $79.07 per MH $69.85 per MH $135.58 per MH $95.08 per MH