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:
The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to:
A) $91.49 per DLH
B) $934.30 per DLH
C) $114.37 per DLH
D) $34.47 per DLH