Product requires $0\mathrm{.}3$ direct labor$-$hours per unit and Deluxe Product requires $0\mathrm{.}6$ direct labor$-$hours per unit. The total estimated overhead for next period is $$99,385.$

and expected activity as follows:

$($Note: The General Factory costs are allocated on the basis of direct labor$-$hours.$)$

The predetermined overhead rate $($i$.$e$.,$ activity rate$)$ for Activity $2$ under the activity$-$based costing system is closest to:

$$7\mathrm{.}32$

$$38\mathrm{.}23.$

$$6\mathrm{.}76.$

$$51\mathrm{.}76.$