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 which of the following?

a$.$ $$28\mathrm{.}87$

b$.$ $$19\mathrm{.}47$

c$.$ $$58\mathrm{.}40$

d$.$ $$70\mathrm{.}45$