Privott, Inc., manufactures and sells two products: Product Z9 and Product N0. 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 Cost Pools Activity Measures Overhead Cost Product Z9 Product N0 Total Labor-related DLHs $ 334,018 7400 4000 11,400 Product testing tests 50,747 900 1000 1900 General factory MHs 476,108 5000 5300 10,300 $ 860,873 The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to: Group of answer choices $56.39 per DLH $29.30 per DLH $50.75 per DLH $453.09 per DLH