Abbe Company uses activity based costing. The company has two products: A and B. The annual production and sales of Product Als 1.200 units and of Product B is 750 units. There are three activity cost pools, with estimated costs and expected activity as follows: Expected Activity Activity Cost Pools Activity 1 Activity 2 Activity 3 Estimated Overhead Cost $21,983 $40,299 $53,486 Product A Product B 700 600 1,700 400 480 460 Total 1,300 2,100 940 The overhead cost per unit of Product B is closest to: (Round your intermediate calculations to 2 decimal places.)