Accola Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1,100 units and of Product B is 700 units. The direct production costs (material and labour) for Product A are $110,600 and for B is $70,000. There are three activity cost pools for overhead, with estimated costs and expected activity as follows: Expected Activity Product A Product B Estimated Cost Total Activity Cost Pool Activity 1 Activity 2 Activity 3 $18,270 35,891 48,796 600 1,600 440 500 300 420 1,100 1,900 860 23. The activity rate for Activity 3 is closest to which of the following? A. $26.67. B. $56.74. C. $116.18. D. $119.72. 24. The overhead cost per unit of Product A is closest to which of the following? A. $22.70. B. $47.89. C. $57.20. D. $59.23 25. The total annual production cost for Product B is closest to which of the following? A. $37,816. B. $107,802. $65,231. D. $70,000