TB MC Qu. 4-44 Privott, Inc., manufactures. Privott, Inc., manufactures and sells two products: Product Z9 and Product NO. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Estimated Expected Activit Activity Overhead Activity Cost Pools Labor-related Product testing Order size Product Z9 Product NO Measures DLHs tests MHs Total 10,800 1,200 8,900 Cost 6, 700 550 $327,018 47,247 472,608 $ 846,873 3, 300 650 4,600 4,300 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: Multiple Chaice $85.90 per DLH $32.70 per DLH $705.73 per DLH $72.69 per DLH