A company makes two products-Product A and B. Data regarding the two products follow: Direct Labor-Hours per Unit 0.75 0.50 Product A Product B Annual Production 20,000 units 50,000 units Additional information is as follows: a. Product A requires $15 in direct materials per unit, and Product B requires $8. b. The direct labor wage rate is $18 per hour. c. The company's activity-based absorption costing system has the following activity cost pools: Activity Cost Pool (and Activity Measures) Machine setups (number of setups) Special processing (machine-hours) General factory (Direct labor-hours) Estimated Overhead Cost $ 100,000 $ 200,000 $ 150,000 Expected Activity Product A Product B Total 100 300 400 2,000 6,000 8,000 15,000 25,000 40,000 Using activity-based absorption costing, the unit product cost for Product B is closest to