Harke Company has two products, A and B. The company uses activity-based costing and has identified three activities, X, Y, and Z. The estimated total cost and expected activity for each of the company's three activity cost pools are as follows: Activity Estimated Pool Expected Activity Cost Cost A B Total X $18,000 300 200 500 Y $16,000 500 100 600 Z $27,000 600 300 900 The activity rate for activity Z is closest to: O $30.00 $30.50 $90.00 $67.78