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Vanvalkenburg, Incorporated, manufactures and sells two products: Product Q5 and Product J0. 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 Q5 Product J0 Total
Labor-related DLHs $ 191,748 3,000 2,800 5,800
Production orders orders 70,536 300 500 800
Order size MHs 295,592 4,300 4,500 8,800
$ 557,876

The activity rate for the Production Orders activity cost pool under activity-based costing is closest to: