Minton Company has two products: A and B. The company uses activity-based costing. The total cost and activity for each of the company's three activity cost pools are as follows: Estimated Expected Activity Activity Cost Pools Overhead Cost Product A Product B Total Product design $38,000 600 400 1000 Assembling $20,400 500 300 800 Supporting customers $56,700 400 100 500 The activity rate under the activity-based costing system for Supporting customers is closest to: $113.40 98.70 $96.20 $102.40