Paul Company has two products: A and B. The company uses activity-based costing. The estimated total MOH cost and expected activity for each of the company's three activity cost pools are as follows: Activity Estimated Expected Activity Cost Pool MOH Cost Product A Product B Total $22.000 400 100 500 Activity 1 Activity 2 $16.240 380 200 580 750 Activity 3 $14,600 500 250 The activity rate under the activity-based costing system for Activity 3 is closest to: Select one: O $28.87 O $70.45 8.40 O $19.47