$3.$ Addison Company has two products: A and B$.$ Annual production and sales are $800$ units of Product A and $700$ units of Product B$.$ The company has traditionally used direct labor$-$hours as the basis for applying all manufacturing overhead to products. Product A requires $0\mathrm{.}2$ direct labor hours per unit and Product B requires $0\mathrm{.}6$ direct labor hours per unit. The total estimated overhead for next period is $$71,286.$

The company is considering switching to an activity$-$based costing system for the purpose of computing unit product costs for external reports. The new activity$-$based costing system would have three overhead activity cost pools$$Activity $1,$ Activity $2,$ and General Factory$--$with estimated overhead costs and expected activity as follows:

Expected Activity

Activity Cost Pool Estimated Overhead Costs Product A Product B Total

Activity $1$ $$20,272300500800$

Activity $229,3808005001,300$

General Factory $21,634160420580$

Total $$71,286$

$($NOTE: The General Factory activity cost pool's costs are allocated on the basis of direct labor hours.$)$

The overhead cost per unit of Product B under the activity$-$based costing system is closest to:

A$.$ $$73\mathrm{.}74$

B$.$ $$54\mathrm{.}85$

C$.$ $$22\mathrm{.}38$

D$.$ $$47\mathrm{.}52$

E$.$ $$56\mathrm{.}62$