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Abel Corporation uses activity based costing. The company makes two products: Product A and Product B. The annual production and sales of Product A is 210 units and of Product B is 420 units. There are three activity cost pools, with total cost and activity as follows: Activity Cost Pools Activity 1 Activity 2 Activity 3 Total Activity Total Cost Product A Product B Total $14,625 500 150 650 $19,570 1,150 750 1,900 $ 9,782 65 165 230 The activity rate for Activity 2 is closest to: Multiple Choice 17:02 To oo 10.30 39.14