Paulson Company has exactly two products: Yeti and Zeta. The company uses activity-based costing. Estimated costs for the activity cost pools are as follows: Cost Pool Estimated Cost Activity Activity Measure Measure Level for Level for Yeti Zeta 100 units 150 units 200 units 125 units 300 units 125 units Activity 1 Activity 2 Activity 3 $12,000 $24,800 $42,000 The estimated activity rate for activity 3 is closest to: $78.80 per unit $98.82 per unit $140.00 per unit $336.00 per unit