Adelberg Company has two products: A and B. The annual production and sales of Product A is 1,950 units and of Product B is 1,350 units. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requlres 0.5 direct laborhours per unit and Product 8 requires 0.8 direct labor-hours per unit. The total estimated overhead for next period is 5101,600 . 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 Order Size-with estimated overhead costs and expected activity as follows: (Note: The Order Slze actlily cost pools costs are allocated on the basis of direct labor-hours.) The predetermined overhead rate (i.e, activity rate) for Activity 2 under the activity-based costing system is ciosest to: Mutiple Choice 59.7 5745 $59.98 54233