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Business, 01.03.2021 20:00 musdaher

Barkes, Inc., manufactures and sells two products: Product B0 and Product B5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production Direct Labor-Hours Per Unit Total Direct Labor-Hours Product B0 400 7.0 2,800 Product B5 500 4.0 2,000 Total direct labor-hours 4,800 The direct labor rate is $22.10 per DLH. The direct materials cost per unit is $288.10 for Product B0 and $118.90 for Product B5. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Activity Measures Estimated Overhead Cost Expected Activity Product B0 Product B5 Total Labor-related DLHs $ 136,944 2,800 2,000 4,800 Production orders orders 64,629 500 400 900 Order size MHs 588,294 3,300 3,000 6,300 $ 789,867 The activity rate for the Order Size activity cost pool under activity-based costing is closest to:

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