$6$

$\backslash$table$[[$Activity Cost Pools,$\backslash$table$[[$Activity$],[$Measures$]],$Estimated,Expected Activity$],[$Overhead Cost,Product $Z1,$Product $Z8,$Total$],[$Labor$-$related,DLHs$,$$$132,400,1,800,900,2,700],[$Machine setups,setups,$62,430,1,000,600,1,600],[$Order size,MHs$,976,450,3,700,3,400,7,100],[,$$$1,171,280,,,]]$

The activity rate for the Order Size activity cost pool under activity$-$based costing is closest to:

Multiple Choice

$$146\mathrm{.}32$ per $MH$

$$225\mathrm{.}58$ per $MH$

$$65\mathrm{.}86$ per $MH$

$$137\mathrm{.}53$ per $MH$