Parts administration is an example of a: A) unit-level activity. B) batch-level activity. C) product-level activity. D) facility-level activity. Paul Company has two products: A and B. The company uses activity-based costing. The estimated total cost and expected activity for each of the company's three activity cost pools are as follows: The activity rate under the activity-based costing system for Activity 3 is closest to: A) $19.47 B) $28.87 C) $58.40 D) $70.45. Selena Company has two products: A and B. The company uses activity-based costing. The estimated total cost and expected activity for each of the company's three activity cost pools are as follows: The activity rate under the activity-based costing system for Activity 3 is closest to: A) $18.53 B) $21.67 C) $46.33. D) $65.00. Abel Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A are 200 units and of Product B are 400 units. There are three activity cost pools, with estimated costs and expected activity as follows: The activity rate for Activity 2 is closest to A) $10.25 B) $16.77 C) $24.91. D) $26.36