Activity rates are determined by: (hint: read this one carefully, remember we are applying overhead to our production - key word is "applying")

A. dividing the actual cost for each activity pool by the estimated activity base for that pool.

B. dividing the actual cost for each activity pool by the actual activity base for that pool

C. dividing the cost budgeted for each activity pool by the estimated activity base for that pool.

D. dividing the cost budgeted for each activity pool by the actual activity base in that pool