Abbe Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1,300 units and of Product B is 800 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 $ 25,965 800 700 1,500 Activity 2 $ 44,597 1,800 500 2,300 Activity 3 $ 58,242 520 500 1,020 The overhead cost per unit of Product B is closest to: (Round your intermediate calculations to 2 decimal places.) A) $62.95 B) $49.37 C) $33.57 D) $21.90