Abel Corporation uses activity-based costing. The company makes two products: Product A and Product B. The annual production and sales of Product A are 370 units and Product B is 740 units. There are three activity cost pools, with total cost and activity as follows:

Total ActivityActivity Cost PoolsTotal CostProduct AProduct BTotalActivity 1$23,2059001501,050Activity 2$38,8501,9501,5503,500Activity 3$10,598145245390

The activity rate for Activity 2 is closest to:

Multiple Choice

• 43.17
• 25.06
• 19.92
• 11.10