1. Abraham Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 2,300 units and of Product B is 1,300 units. There are three activity cost pools, with estimated costs and expected activity as follows:

Activities	Estimated Overhead Cost	Expected Activity
Product A	Product B	Total
Activity 1	$70,735	1,800	1,700	3,500
Activity 2	$94,127	2,800	1,500	4,300
Activity 3	$107,562	920	900	1,820

The overhead cost per unit of Product A is closest to:

$66.11

$75.67

$92.60

$52.34