Echo Company has two products: A and B. The company uses activity-based costing and has prepared the following analysis showing the estimated total cost and expected activity for each of its three activity cost pools:

Activity		Expected Activity
Cost Pool	Estimated Ovhd. Cost	Product A	Product B	Total
Activity 1	$20,000	100	400	500
Activity 2	$14,600	500	250	750
Activity 3	$90,000	300	2,700	3,000

The annual production and sales of Product A is 4,547 units. The annual production and sales of Product B is 7,913. The activity rate under the activity-based costing system for Activity 3 is closest to:

Select one:

a. $29.32

b. $30.00

c. $33.33

d. $41.53