Abbe Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 2,700 units and of Product B is 1,500 units. There are three activity cost pools, with estimated costs and expected activity as follows:

Cost pool	Estimated cost	Expected Activity
		Product A	Product B	Total
1	$92,063	2,200	2,100	4,300
2	$116,739	3,200	1,900	5,100
3	$128,186	1,080	1,060	2,140

What is the cost per unit of Cost Pool #3?

		$104.20
		$22.89
		$21.41
		$59.90