The activity rate under the activity-based costing system for Activity 2 is closest to which of the following? Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 5,000 units and of Product B is 7,000 units. There are three activity cost pools, with estimated total cost and expected activity as follows: The cost per unit of Product B under activity-based costing is closest to which of the following? a. $16.45 b. $15.60 c. $13.50 d. $12.59 Job \#156 required 25 purchase orders, 400 direct labour hours, 50 production runs, and 100 inspections. If a traditional costing system was used, this job would be