Jason Corporation Uses Activity-Based Costing The Cost Pool Activity Rate for Testing Would Be:
A)

Jason Corporation uses activity-based costing.The company produces two products: Snaps and Pops.The expected annual production of Snaps is 1,000 units,while the expected annual production of Pops is 3,000 units.There are three activity cost pools: Assembly,Testing,and Packing.The estimated costs and activities for each of these three activity pools follows: $\begin{array}{|c|c|c|c|c|}\hline&&&\text { Expected activity }\\\hline \text { Activity cost pool } & \text { Estimated cost } & \text { Snaps } & \text { Pops } & \text { Total } \\\hline \text { Assembly } & 4,550 & 600 & 100 & 700\\\hline \text { Testing } & \$ 22,320 & 1,100 & 700 & 1,800 \\\hline \text { Packing } & \$ 1,738 & 60 & 160 & 220\\\hline\end{array}$ The cost pool activity rate for Testing would be:

A) $ 12.40 per activity.
B) $ 20.29 per activity.
C) $ 31.89 per activity.
D) $ 5.58 per activity.