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 380 units and of Product B is 760 units. There are three activity cost pools, with total cost and activity as follows:

			Total Activity
Activity Cost Pools	Total Cost		Product A	Product B	Total
Activity 1	$	25,530	950	200	1,150
Activity 2	$	40,140	2,000	1,600	3,600
Activity 3	$	10,649	150	250	400
The activity rate for Activity 2 is closest to: Multiple Choice 11.15 20.07 25.09 42.25