Abraham Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 200 units and of Product B is 1,000 units. There are three activity cost pools, with estimated costs and expected activity as follows: Ost d co Usi Expected Activity Estimated ap Total Product A Product B Overhead Cost Cos Activity Cost Pools 500 300 200 $10,485 Activity 1 1900 p 1,600 300 $35,264 Activity 2 460 60 400 $26,395 Activity 3 o Pr late The activity rate for Activity 2 is closest to ost bor $117.55 $18.56 set $22.04 cos $3797