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Flag Pole Company uses activity-based costing. The company has two products: AB and CD. The annual production and sales of Product AB are 2,000 units and of Product CD are 3,000 units. There are three activity cost pools, with costs and activity levels as follows: Actual Activity Estimated Expected Actual Cost Pool Activity Activity Cost Activity Total Product Product AB CD Activity 1 $9,000 750 400 350 Activity 2 $12,000 500 100 400 Activity 3 $48,000 1,600 400 1,200 What is the cost per unit of Product AB under activity-based costing? $16.60 $9.60 $6.40 $24.90