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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 A is 240

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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 A is 240 units and of Product B is 480 units. There are three activity cost pools, with total cost and activity as follows Total Activity Product Activity Cost Pools Activity 1 Activity 2 Activity 3 Total Cost Product B Total $21,660 $22,990 1,300 $ 9,935 300 900 180 950 2,200 260 650 80 The activity rate for Activity 2 is closest to

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