Phillip 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 C is closest to which of the following? $($Round your final answer to $2$ decimal places.$)$

Multiple Choice

$$41\mathrm{.}57$

$$131\mathrm{.}67$

$$58\mathrm{.}40$