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 200 units and of Product B is 400 units. There are three activity cost pools, with total cost and activity as follows: 
The activity rate for Activity 2 is closest to:
Definitions:
Research Hypothesis
An educated guess or prediction made for the purpose of testing through scientific research, stating a potential outcome or relationship.
Critical Values
Thresholds in hypothesis testing which, if exceeded by the test statistic, indicate that the null hypothesis can be rejected.
Standard Deviation
A metric that quantifies how spread out a dataset is in comparison to its average value.
Standard Error
The standard deviation of the sampling distribution of a statistic, often used to calculate confidence intervals or test hypotheses.
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