15. Paul Company has two products: A and B. The company uses activity-based costing. The total cost and activity for each of the company's three activity cost pools are as follows: Total Activity Activity Cost Pool Total Cost Product A Product B Total Activity 1 $ 22,000 400 500 Activity 2 $ 16,240 380 200 580 Activity 3 $ 14,600 500 250 750 100 The activity rate under the activity-based costing system for Activity 3 is: A. $70.45 B. $28.87 C. $19.47 D. $58.40