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Recker Recreational uses activity-based costing. The company produces wooden playground equipment. It has two models manufactured in its Texas plantswings and slides. The estimated costs

Recker Recreational uses activity-based costing. The company produces wooden playground equipment. It has two models manufactured in its Texas plantswings and slides. The estimated costs and expected activity for each of the overhead activity pools follow:

Activity

Estimated

Expected Activity

Cost Pool

Cost

Swings

Slides

Total

Activity 1

$15,675

800

300

1,100

Activity 2

$11,900

500

200

700

Activity 3

$36,000

800

400

1,200

Which of the following is the rate for Activity 3 that will used to allocate costs to swings?

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