Arial Company has two products: A and B. The company uses activity-based costing. The total cost and 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:
Discount Rate
The interest rate used in discounted cash flow analysis to determine the present value of future cash flows.
Cash-Generating Unit
The minimal distinguishable collection of assets that creates cash inflows primarily independent from the cash inflows of other assets or asset collections.
Impairment Loss
The amount by which the carrying amount of an asset or a cash-generating unit exceeds its recoverable amount.
Net Carrying Amount
The value of an asset recorded in a company's financial statement, which is the original cost minus accumulated depreciation and impairment losses.
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