Abbe Company uses activity based costing. The company has two products: A and B. The annual production and sales of Product Als 2.000 units and of Product Bis 1150 units. There are three activity cost pools, with estimated costs and expected activity as follows: Activity Cont Pools Activity 1 Activity 2 Activity 3 Estimated Expected Activity Overhead Cost Product Product B Total $ 55,999 1,500 1,400 2,900 $ 78,403 2,500 1,200 3.700 $ 92, 430 800 780 1,580 The overhead cost per unit of Product B is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $33.82 $85.30 $26.51