Abel Company uses activity-based costing. The company has two products: A and 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 estimated costs and expected activity as follows: Activity Cost Pool Estimated Expected Activity Cost Product A Product B Activity 1 $17,680 650 120 Activity 21 $19,550 1,100 800 Activity 31 $10,381 60 170 SHOW ALL WORK A The predetermined overhead rate (ie, activity rate) for Activity 2 under the activity-based costing system is dosest to which of the following B The cost per unit of Product B is closest to which of the following