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:
Publicly Traded
Refers to a company whose shares are available for purchase by the public on stock exchanges.
Tax Burden
The total amount of taxes paid by an individual or business, expressed as a percentage of income.
Piece Rate Plan
A compensation model where workers are paid a fixed sum for each unit of production completed, rather than an hourly wage.
Teamwork
The collaborative effort of a group to achieve a common goal or complete a task in the most effective and efficient way.
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