Pachero,Inc. ,manufactures and sells two products: Product T1 and Product U6.Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: 
The direct labor rate is $15.90 per DLH.The direct materials cost per unit is $259.80 for Product T1 and $188.80 for Product U6. 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 Production Orders activity cost pool under activity-based costing is closest to:
Definitions:
Knowledge Resources
Assets or information sources within an organization that enhance decision-making, problem-solving, and strategic planning through expertise and intelligence.
Research Capabilities
The potential or ability of individuals or organizations to conduct systematic investigation into a field of study in order to discover, interpret, or revise facts, theories, and applications.
Outsourcing
The practice of hiring external entities to perform services or produce goods traditionally done by the company's own employees.
Organizational Restructuring
The act of reordering or changing the structure, operations, or processes of an organization to improve efficiency, adapt to new market conditions, or achieve strategic goals.
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