. Jennifer Company has two products: A and B. The company uses activity-based costing. The estimated total cost and expected activity for each of the three activity cost pools are as follows. Estimated Expected Activity Activity Cost Pool Cost Product A Product B Total Activity 1 R23 500 400 100 500 Activity 2 R18 000 500 200 700 Activity 3 R34 600 600 300 900 5.1 Calculate the activity rate under the activity-based costing system for Activity 3. (2) 5.2 Calculate the cost per unit of Product A under activity-based costing..