4 Abbe Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1700 units and of Product B is 1,000 units. There are three activity cost pools, with estimated costs and expected activity as follows: Estimated Overhead Expected Activity Activity Cost Pools .Activity 1 Cost $42,343 Product A Product B Total 1,200 1,100 2,300 Activity 2 $63,209 2,200 900 3,100 Activity 3 $77,586 680 660 1,340 The overhead cost per unit of Product B is closest to: (Round your intermediate calculations to 2 decimal places.) Mutiple Choice O O $33.40 $24.78 576.82 $57.33