Abbe Company uses activity bosed costing. The company has two products: A and B. The annual production and sales of Product Als 2,900 units and of Product B is 1600 units. There are three activity cost pools, with estimated costs and expected activity as follows: Estimated Expected Activity Overhead Activity Cost Pools Cost Product A Product B Total Activity 1 $103,447 2,400 2,300 4,700 Activity 2 $128,645 3,400 2,100 5,500 Activity 3 $138,690 1,160 1,140 2,300 The overhead cost per unit of Product B is closest to (Round your intermediate calculations to 2 decimal places.)