Abel Corporation uses activity-based costing. The company makes two products Product A and Product B. The annual production and sales of Product Als 250 units and of Product B is 500 units. There are three activity cost pools, with total cost and activity as follows: Activity Cost Pools Activity 1 Activity 2 Activity 3 Total Activity Product Total Cost A Product B Total $22,050 700 350 1,050 $24,150 1,350 950 2,300 $ 9,986 85 185 270 The activity rate for Activity 2 is closest to: Multiple Choice 3450 25.42 Multiple Choice 34.50 O 25.42 17.89 O 10.50