A company anticipates the cost to heat the building will be $21,000. Product A takes up 500

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A company anticipates the cost to heat the building will be $21,000. Product A takes up 500 square feet of space, while Product B takes up 200 square feet. The activity rate per product using activity-based costing would be which of the following?

A. $30/square foot

B. $4.20/square foot

C. $11/square foot

D. $15.20/square foot

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