Abbe Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 2,500 units and of Product B is 1,400 units. There are three activity cost pools, with estimated costs and expected activity as follows:

Activity Cost Pools	Estimated Overhead Cost			Expected Activity
				Product A	Product B	Total
Activity 1	$	81,549		2,000	1,900	3,900
Activity 2	$	105,233		3,000	1,700	4,700
Activity 3	$	117,810		1,000	980	1,980

The overhead cost per unit of Product B is closest to: (Round your intermediate calculations to 2 decimal places.)