A Company uses activity-based costing. The company makes two products: Product A and Product B. The annual production and sales of Product A is 200 units and of Product B is 400 units. There are three activity cost pools, with total cost and activity as follows: Total Cost Product A Product B Total $16,660 600 100 700 Activity Cost Pools Activity 1 Activity 2 Activity 3 $18,450 1,100 700 1,800 $9,731 60 160 220 The activity rate for Activity 1 is O $27.77. O $166.60 0 $4.20. $23.80