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 350 units and of Product B is 700 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 $ 27,240 800 Activity 2 $ 36,300 1,850 400 1,450 1,200 3,300 Activity 3. $ 10,496 135 235 370 The activity rate for Activity 2 is closest to: