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 280 units and of Product B is 560 units. There are three activity cost pools, with total cost and activity as follows Total Activity Activity 1 Activity 2 Activity 3 14,300 05 65e $27,690 1,500 1,100 2,600 $10,139 100 200 300 The activity rate for Activity 2 is closest to