Trone, Incorporated, manufactures and sells two products: Product RS and Product 9. Data concerning the expected production of each product and the expected total direct labor-hours (DHS) required to produce that output appear below. Direct Total Labor- Direct Expected Hours Per Labor- Production Unit Hours Product R8 200 9.0 1,800 Product K9 1,000 10. 10,000 Total direct labor-hours 11,800 The direct labor rate is $1760 per DLH. The direct materials cost per unit for each product is given below Direct Materials Cost per Unit Product R8 $ 124.40 Product K9 $ 221.26 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 Overhead Activity Cost Pools Measures Cost Product R8 Product K9 Total Labor-related DLHS $ 258, 302 1,800 10,000 11,800 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 Overhead Activity Cost Pools Measures Cost Product R8 Product k9 Total Labor-related DLHS $ 258,302 1,800 10,000 11,800 Machine setups setups 98,098 600 700 1,300 Order size MHS 147.552 4,900 4,700 9,600 $ 503,952 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