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Vonvalkenburg, Inc., manufactures and sells two products: Product Q5 and Product JO. The company has an activity-based costing system with the following activity cost pools,

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Vonvalkenburg, Inc., manufactures and sells two products: Product Q5 and Product JO. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity. Expected Activity Activity Coat Pools Labor-related Production orders Order size Activity Measures DLHS orders Mits Estimated Overhead Cost $191,748 70,536 295, 592 $557,876 Product 25 3,000 300 4,300 Product JO 2,800 500 4,500 Total 5,800 800 8,800 The activity rate for the Production Orders activity cost pool under activity based costing is closest to

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