Abbe Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 3,100 units and of Product B is 1,700 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 $ 115,021 2,600 2,500 5,100 Activity 2 $ 140,951 3,600 2,300 5,900 Activity 3 $ 149,322 1,240 1,220 2,460 The overhead cost per unit of Product B is closest to: (Round your intermediate calculations to 2 decimal places.),