Activity Expected Activity Estimated Cost $9,900 $8,000 $7,000 550 2000 450 150 Activity1 Activity 2 Activity 3 1.100 200 250 The activity rate under the activity-based costing system for Activity 3 is closest to: a. $4.00 b. $8.59 c. $15.55 d. $18.00 9. Dexter Company has two products: A and B. The company provided the following information for each of its three activity cost pools. The annual production and sales level of Product A: 16.176 Units The annual production and sales level of Product B: 24,248 Units Expected Activity Activity Cost Pool Activity 1 Activity 2 Activity 3 Estimated Cost Product A Product B 600 3,400 400 40,000 240,000 24,000 200 600 800 What is the total overhead cost per unit of Product B under activity-based costing? a. $9.98 b. $12.87 c. $50.0 d. $50,66 e. $60.00