Serva,Inc. ,manufactures and sells two products: Product R4 and Product N4.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 $24.70 per DLH.The direct materials cost per unit for each product is given below: 
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:
Definitions:
Brightness Constancy
The human perception of an object's brightness remaining constant even when the illumination conditions change.
Lightness Constancy
A visual perception principle where an object's perceived lightness remains constant despite changes in illumination.
Perceptual Adaptation
The capacity of the body to adapt to its surroundings by eliminating distractions.
Phi Phenomenon
The optical illusion of perceiving a series of stationary images in rapid succession as continuous motion.
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