The direct labor rate is $29.50 per DLH. The direct materials cost per unit is $164.10 for Product E7 and $289.50 for Product U7. 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 Labor-related Production orders of General factory Activity Measures DLHs MHs Overhead Cost $380,120 7,000 38.422 369.754 5.000 $808.296 300 A) $37.73 per DLH B) $44.20 per DLH C) 589 81 pe DLH D) $93.99 per DLH Product U7 Total 2.000 9,000 400 700 4,800 9.800 If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the predetermined overhead rate would be closest to