Strama, Incorporated, manufactures and sells two products: Product A$6$ and Product $15.$ The company has an activity$-$based costing system with the following activity cost pools, activity measures, and expected activity:

$\backslash$table$[[,,$Estimated,Expected Activity$],[$Activity Cost Pools,Activity,Overhead,,,$],[$Labor$-$related,Measures,Cost,Product A$6,$Product I$5,$Total$],[$Production orders,DLHs$,$$$180,138,7,100,1,700,8,800],[$Order size,orders,$39,124,350,550,900],[,$MHs$,172,147,4,500,4,600,9,100]]$

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

Multiple Choice

$$24\mathrm{.}09$ per MH

$$105\mathrm{.}96$ per $MH$

$$44\mathrm{.}48$ per $MH$

$$18\mathrm{.}92$ per MH