22) A company uses activity-based costing to determine the costs of its three products: A. B, and C. The budgeted cost and activity for each of the company's three activity cost pools are shown in the following table: What are the activity rates for the three activities under activity-based costing? 22) A) (1) $2.00 per square foot; (2) $3.00 per unit; (3) $3.50 per setup. B) (1) $3.50 per square foot; (2) $1.50 per unit; (3) $32,80 per setup. C) (1) $3.50 per square foot; (2) $3.00 per unit; (3) $16.00 per setup. D) (1) $2.00 per square foot; (2) $1.50 per unit; (3) $16.00 per setup. E) (1) $2.00 per square foot; (2) $1.50 per unit; (3) $32.80 per setup