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

		Total Activity
Activity Cost Pool	Total Cost	Product A	Product B	Total
Activity 1	$22,000	400	100	500
Activity 2	$16,240	380	200	580
Activity 3	$14,600	500	250	750

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

	$70.45
	$28.87
	$19.47
	$58.40
	$32.55