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:
Recognizing Problem
The process of identifying and acknowledging an issue or obstacle that impedes goal achievement.
Implementing Solution
The process of putting into action or executing strategies, plans, or actions designed to address problems or achieve objectives within an organization or system.
Purely Rational Model
A decision-making perspective based on the assumption that individuals make choices that maximize benefits while minimizing costs, based on complete and accurate information.
Emotions
Complex psychological states that involve an experience, physiological response, and behavioral or expressive response.
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