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 270 units and of Product B is 540 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 Product B Total 950 $26,500 ,450 1,050 2,500 290 Total Cost 20,140 A 800 150 $10,088 95 195 The activity rate for Activity 2 is closest to