Adelberg Company has two products: A and B$.$ The annual production and sales of Product A is $1,800$ units and of Prod The company has traditionally used direct labor$-$hours as the basis for applying all manufacturing overhead to products $0\mathrm{.}5$ direct labor$-$hours per unit and Product B requires $0\mathrm{.}8$ direct labor$-$hours per unit. The total estimated overhead for $$99,975.$

The company is considering switching to an activity$-$based costing system for the purpose of computing unit product $c$ reports. The new activity$-$based costing system would have three overhead activity cost pools$-$Activity $1,$ Activity $2,$ and estimated overhead costs and expected activity as follows:

$\backslash$table$[[$Activity$,$Pools,Estimated,Expected Activity$],[$Overhead costs,Product A$,$Product B$,$Total$],[$Activity $1,,$$$30,892,1,100,700,1,800],[$Activity $2,,17,596,1,800,300,2,100],[$prder size,,$51,487,900,960,1,860],[$otal$,,$$$99,975,,,]]$

te: The Order Size activity cost pool's costs are allocated on the basis of direct labor$-$hours.$)$

predetermined overhead rate $($i$.$e$.,$ activity rate$)$ for Activity $2$ under the activity$-$based costing system is closest t