Strama, Inc., manufactures and sells two products: Product A6 and Product I5. 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 A6	Product I5	Total
Labor-related	DLHs	$	196,138	8,700	3,300	12,000
Production orders	orders		47,124	1,150	1,350	2,500
Order size	MHs		188,147	6,100	6,200	12,300
		$	431,409

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

Multiple Choice

• $19.78 per MH

• $59.44 per MH

• $35.95 per MH

• $15.30 per MH