28 Abel Corporation uses activity-based costing. The company makes two products: Product A and Product B. The annual production and sales of Product A is 390 units and of Product B is 780 units. There are three activity cost pools, with total cost and activity as follows: Activity Cost Pools Activity 1 Activity 2 Activity 3 Multiple Choice The activity rate for Activity 2 is closest to: 41.44 Total Activity Total Cost Product A Product B Total 250 1,650 1,250 3,700 255 410 25.12 $27,875 $41,440 $10,700 1,000 2,050 155 lu