18. 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. $15.60 B. $12.59 C. $16.45 D. $13.50