Total Activity

Activity Cost Pool Total Cost Product A Product B Product C

Activity 1 23,500 400 100 500

Activity 2 18,800 500 200 700

Activity 3 34,600 600 300 900

Jennifer Company has two products: A and B. The company uses activity-based costing. The total costs and activity for each of the company's three activity cost pools are shown. The activity rate under the activity-based costing system for Activity 3 is closest to A. $36.24. B. $38.44. C. $84.56. D. $115.33.