The direct labor rate is $20.40 per DLH. The direct materials cost per unit for each product is given below: The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity The activity rate for the Machine Setups activity cost pool under activity-based costing is closest to: Multiple Choice $53.07 per setup $65.34 per setup $72.34 per setup $15.39 per setup