Paulson Company has exactly two products: Yeti and Zeta. The company uses activity-based costing. Estimated costs for the activity cost pools are as follows:

Cost Pool Estimated Cost Activity Measure Level for Yeti Activity Measure Level for Zeta Activity 1 $12,000 100 units 150 units Activity 2 $24,800 200 units 125 units Activity 3 $42,000 300 units 125 units The estimated activity rate for activity 2 is closest to:

Group of answer choices

$76.31 per unit

$198.40 per unit

$78.80 per unit

$124.00 per unit