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 Cost Expected Activity Product A Product B Activity 1 Activity 2 Activity 3 $17,680 650 120 $19,550 1,100 800 $ 10,381 60 170 SHOW ALL WORK A. The predetermined overhead rate (i.e., activity rate) for Activity 2 under the activity-based costing system is closest to which of the following? B. The cost per unit of Product B is closest to which of the following