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: Budgeted Activity Activity Cost Pool Budgeted Cost Product A Product B Product C Activity 1 $70,000 6,000 9,000 20,000 Activity 2 $45,000 7,000 15,000 8,000 Activity 3 $82,000 2,500 1,000 1,625 What are the activity rates for the three activities under activity based costing?

A.(1) $2.00; (2) $3.00; (3) $3.50.

B. (1) $3.50; (2) $1.50; (3) $32,80.

C. (1) $3.50; (2) $3.00; (3) $16.00.

D. (1) $2.00; (2) $1.50; (3) $16.00.

E. (1) $2.00; (2) $1.50; (3) $32.80.