20 . Selena Com pany has two products : A and B . The company uses activity - based costing The esti mated total cost and expected activity for each of the company's three activity cost pools are as follows Activity Estimated Expected Activity Cost Pool Cost Product A Product B Total Activity I $17 609 800 30 0 1.100 Activity 2 $12090 500 200 700 Activity 3 $26 090 800 400 1 200 The activity rate under t he activity - based costing system for Activity 3 is closest to which of the following ? A ) $18 53 B ) $21 .67 C ) $4633 D ) $6500