21.

Accola Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1,500 units and of Product B is 900 units. There are three activity cost pools, with estimated costs and expected activity as follows:

Activities	Estimated Overhead Cost		Expected Activity
			Product A	Product B	Total
Activity 1	$33,839		1,000	900	1,900
Activity 2	$53,703		2,000	700	2,700
Activity 3	$67,850		600	580	1,180

The activity rate for Activity 3 is closest to:

	$131.69
	$76.72
	$30.34
	$57.50