Selena Company has two products. Aand 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 Cost Pool Activity 1 Activity 2 Activity 3 Estimated Cost $17,600 12,000 26,000 Product A 800 500 800 Expected Activity Product B 300 200 400 Total 1,100 700 1,200 The activity rate under the activity-based costing system for Activity 3 is closest to which of the following? O A $46.33 O B. $65.00 O C.$18.53 O D. $21.67