Abbe Company uses activity based costing. The company has two products: A and B. The annual production and sales of Product A is 1,400 units and of Product Bis 850 units. There are three activity cost pools, with estimated costs and expected activity as follows: Activity Cont Pools Activity 1 Activity 2 Activity 3 Satmated Overhead Coot $29,767 $49, 225 $63,030 Expected Activity Product Product B Total 900 800 1,700 1,900 600 2,500 560 540 1,100 The overhead cost per unit of Product B is closest to: (Round your Intermediate calculations to 2 decimal places.) Multiple Choice $33.39 $22.71 $66.78 $5160