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:

Activity	Budgeted Cost	Activity Cost Driver	Budgeted Activity
			Product A	Product B	Product C
Activity 1	$ 70,000	Square feet	6,000	9,000	20,000
Activity 2	$ 45,000	Units inspected	7,000	15,000	8,000
Activity 3	$ 82,000	Setups	2,500	1,000	1,625

What are the activity rates for the three activities under activity-based costing?

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.