Tesh, Inc., manufactures and sells two products: Product P9 and Product I9. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product P9	200	7.0	1,400
Product I9	400	6.0	2,400
Total direct labor-hours			3,800

The company is considering adopting 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 P9	Product I9	Total
Labor-related	DLHs	$71,136	1,400	2,400	3,800
Machine setups	setups	42,880	300	200	500
General factory	MHs	406,620	4,200	3,900	8,100
		$520,636

The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to:

$142.93 per DLH

$18.72 per DLH

$214.40 per DLH

$1,041.27 per DLH