Adams Company has two products: A and B. The annual production and sales of Product A is 2,550 units and of Product B is 1,950 units. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.5 direct labor-hours per unit and Product B requires 0.8 direct labor-hours per unit. The total estimated overhead for next period is $108,200. The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost pools-Activity 1, Activity 2, and General Factory-with estimated overhead costs and expected activity as follows: Expected Activity Estimated Overhead Costs Product A Product BTota 3,300 Activities Cost Pools 1,850 1,450 19,043 2,550 1,050 1,680 Activity 1 $33,434 Activity 2 General Factory Total 55,723 $108,200 1,445 3,125 (Note: The General Factory activity cost pool's costs are allocated on the basis of direct labor-hours.) The predetermined overhead rate (le, activity rate) for Activity 2 under the activity-based costing system s closest to: O $5.29 O$30.06 $35.66 O $747