Anola Company has two products: A and B. The company uses activity-based costing. The estimated total cost and expected activity for each of the company's three activity cost pools are as follows:

The activity rate under the activity-based costing system for Activity 3 is closest to:

a.	$30.00
	b.	$30.50
	c.	$90.00
	d.	$15.00
	e.	$67.78

Expected Level of Activity Driver Product A Product B Totail 500 600 900 Estimated Cost Activity Cost Pool Activity 1 Activity2. Activity . $18,000 $16,000 $27,000 300 500 600 200 100 300