TB MC Qu$.4-24($Static$)$ Privott, Incorporated, manufactures...

Privott, Incorporated, manufactures and sells two products: Product Z$9$ and Product NO$.$ The company is considering adopting an activitybased costing system with the following activity cost pools, activity measures, and expected activity:

$\backslash$table$[[,,$Estimated,Expected Activity$],[$Activity Cost Pools,Activity,Overhead,,,$],[$Labor$-$related,Measures,Cost,Product $Z9,$Product N$0,$Total$],[$Product testing,DLHs$,$$$324,018,6,400,3,000,9,400],[$Order size,tests,$45,747,400,500,900],[,$MHs$,471,108,4,000,4,300,8,300]]$

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

Multiple Choice

$$91\mathrm{.}49$ per DLH

$$934\mathrm{.}30$ per DLH

$$114\mathrm{.}37$ per DLH