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: Activity Estimated Expected Activity Cost Pool Cost Product A Product B Total Activity 1 $22,000 400 100 500 Activity 2 $16,240 380 200 580 Activity 3 $14,600 500 250 750 The activity rate under the activity-based costing system for Activity 3 is closest to: $70.45. $28.87. $19.47. $58.40