D. $19,251.75 Paul 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: 9. Expected Activity Activity Cost Pool Estimated Cost $22,000 $16,240 $14.600 Product A 400 380 500 Product B 100 200 250 Total 500 580 750 Aeivit Activity 2. $22.000 Activity 3.. The activity rate under the activity-based costing system for Activity 3 is closest to (remember Rate Est. Cost of the Activity/Total Est Amount of the Activity): A. $70.45 B. $28.87 C. $19.47 D. $58.40