TB MC Qu. 4-44 Privott, Inc., manufactures ... Privott, Inc., manufactures and sells two products: Product 29 and Product NO. The company is considering adopting an activity- based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Activity Cost Pools Measures Labor-related DLHS Product testing tests Order size MHS Estimated Overhead Cost $324,018 45,747 471,108 $840,873 Product 29 Product NO 6,400 3,000 400 4,000 4,300 Total 9,400 900 8,300 500 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to