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Abbe Company uses activity-based costing. The company has two products: A and B. The annual...

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Accounting

Abbe Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 2,400 units and of Product B is 1,350 units. There are three activity cost pools, with estimated costs and expected activity as follows:
Activity Cost Pools Estimated Overhead Cost Expected Activity
Product A Product B Total
Activity 1 $ 75,8871,9001,8003,700
Activity 2 $ 99,8552,9001,6004,500
Activity 3 $ 112,6709609401,900
The overhead cost per unit of Product B is closest to: (Round your intermediate calculations to 2 decimal places.)

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