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Abel Corporation uses activity - based costing. The company makes two products: Product A and Product B . The annual production and sales of Product

Abel Corporation uses activity-based costing. The company makes two products: Product A and Product B. The annual production and sales of Product A is 230 units and of Product B is 460 units. There are three activity cost pools, with total cost and activity as follows:
Activity Cost Pools Total Cost Total Activity
Product A Product B Total
Activity 1 $ 19,295600250850
Activity 2 $ 21,8401,2508502,100
Activity 3 $ 9,88475175250
The activity rate for Activity 2 is closest to:

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