Mikaela's Art Gallery specializes in ceramics. Mikaela uses activity-based costing to allocate all overhead costs using the following data: Activity Cost Pools: Ceramic Forming on the Wheel $259,200 Ceramic Baking in the Kiln $378,000 Activity Activity Measure Ceramic Forming on the Wheel 576 rotations (in thousands) Ceramic Baking in the Kiln 168 hours What is the closest estimate of the Ceramic Baking Activity rate? $855 $1,540 $656 $450 $2,250