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:

Expected Activity

Activity CostPoolEstimatedCostProductAProductBTotal

Activity1$22,000400100500

Activity216,240380200580

Activity314,600500250750

The activity rate under the activity-based costing system forActivity 3is closest to which of the following?

$19.47.

$28.87.

$70.45.

$58.40.