A company uses activity-based costing to determine the costs of its three products: A, B, and C. The budgeted cost and activity for each of the company's three activity cost pools are shown in the following table: 
Which of the following statements is true regarding this company's activity rates?
Definitions:
Perceived Customer Benefits
The advantages or value that consumers believe they gain from purchasing and using a product or service.
Standard Markup
The routine addition of a set percentage to the cost of goods to establish the selling price, commonly used in retail to ensure profitability.
Effective Pricing Decisions
The strategic determination of product prices to maximize profits and meet market demand.
Customer Relationship Management
A strategy for managing an organization's relationships and interactions with customers and potential customers, utilizing data analysis to improve business relationships and drive sales growth.
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