Abbe Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1.200 units and of Product Bis 750 units. There are three activity cost pools, with estimated costs and expected activity as follows: Activity Cost Pools Activity 1 Activity 2 Activity Estimated Overhead Cost $21,983 $40,299 $53,486 Expected Activity Product A Product B Total 700 600 1,300 1,700 400 2,100 460 940 480 The overhead cost per unit of product is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice 558 66 $20.95 $46,80 53384