Data concerning three of the activity cost pools of Salcido LLC, a legal firm, have been provided below:

Activity Cost Pool. Total Cost. Total Activity

Researching legal issues. $20,480. 640research hours

Meeting with clients. $1,182,239. 7,253meeting hours

Preparing documents. $91,840 5,740documents

The activity rate for the "meeting with clients" activity cost pool is closest to:

A) $1,182,239 per meeting hour

B)$61 per meeting hour

C)$163 per meeting hour

D)$95 per meeting hour