Selena Company Has Two Products: a and B $\quad$ $\quad$

Selena Company has two products: A and 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:
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { Expected Activity }$ $\begin{array} { | l | r | r | r | r | } \hline \begin{array} { l } \text { Activity Cost } \\\text { Panl }\end{array} & \text { Estimated Cost } & \text { Product A } & \text { Product B } & \text { Total } \\\hline \text { Activity 1 } & \$ 17,600 & 800 & 300 & 1,100 \\ \hline \text { Activity 2 } & 12,000 & 500 & 200 & 700 \\\hline \text { Activity 3 } & 26,000 & 800 & 400 & 1,200 \\\hline\end{array}$
The activity rate under the activity-based costing system for Activity 3 is closest to which of the following?

A) $18.53.
B) $21.67.
C) $46.33.
D) $65.00. $26,000/1,200 = $21.67.