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 330 units and of Product B is 660 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 $ 22,500 Activity 2 $ 33,790 700 1,750 300 1,350 1,000 3,100 $ 10,394 125 225 350 Activity 3 The activity rate for Activity 2 is closest to: