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 400 units and of product b is 800 units. there are three activity cost pools, with total cost and activity as follows: activity cost pools total cost total activity product a product b total activity 1 $ 30,240 1,050 300 1,350 activity 2 $ 42,750 2,100 1,700 3,800 activity 3 $ 10,751 160 260 420 the activity rate for activity 2 is closest to: