Haridan Co. uses activity-based costing. The company has two products, A and B. The annual production and sales of Products A and B are 8,000 units and 6,000 units, respectively. There are three activity cost pools, with estimated total cost and expected activity as follows:

What is the overhead cost per unit for Product A under activity-based costing?

a. $18.53

b. $5.94 

c. $6.60

d. $21.46

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Expected Activity Activity Cost Pool Estimated Cost Product A Product B Total Activity 1 $20,000 100 400 500 Activity 2 37,000 800 200 1,000 Activity 3 91,200 800 3,000 3,800