The activity rate for the Labor-Related activity cost pool under activity-based costing is closest to:

A) $141.07 per DLH
B) $235.12 per DLH
C) $33.06 per DLH
D) $697.35 per DLH

Labor-Related

Refers to factors or issues that pertain to the workforce or employment sector, including wages, working conditions, and labor laws.

Direct Labor-Hours (DLH)

The total hours worked by employees who are directly involved in the production process of goods or services.

Activity-Based Costing

A method of accounting that assigns costs to products or services based on the resources they consume.