Selena Company has two products: A andB.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: 
The activity rate under the activity-based costing system for Activity 3 is closest to:
Definitions:
Common-Sized Financial Statements
Financial statements that present all line items as a percentage of a common base figure, facilitating comparison across periods or companies.
Comparative Statements
Financial statements that present multiple periods of data to compare and analyze changes over time.
Management Discussion
Refers to the section in a company's annual report where executives analyze the company’s performance, trends, and financial health, often providing insights beyond the raw financial data.
Annual Report
An annual report is a comprehensive document prepared by a company detailing its financial performance, operations, and condition over the past fiscal year.
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