TB MC Qu. 4-49 Boesenhofer, Inc., manufactures and sells ... Boesenhofer, Inc., manufactures and sells two products: Product N6 and Product N7. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Activity Cost Pools Labor-related Machine setups Order size Activity Measures DLHS setups MHS Estimated Overhead Cost $345,060 128,534 107,598 $581,192 Product N6 2,100 600 4,100 Product N7 5,000 800 Total 7,100 1,400 7,900 3,800 The activity rate for the Machine Setups activity cost pool is closest to Multiple Choice O $73.57 per setup $91.81 per setup $26.24 per setup $28.32 per setup