Monson Corporation has two products: G and P. The company uses activity-based costing and has prepared the following analysis showing the total cost and activity for each of its three activity cost pools:

Activity Cost Pool	Total Cost	Product G	Product P	Total
Activity 1	$30,000	200	400	600
Activity 2	$24,000	600	900	1,500
Activity 3	$80,000	400	3,600	4,000

The annual production and sales of Product G is 10,640 units. The annual production and sales of Product P is 26,600.

The activity rate under the activity-based costing system for Activity 2 is closest to:

$89.33

$21.97

$26.67

$16.00