Abel Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 200 units and of Product B is 400 units. There are three activity cost pools, with estimated costs and expected activity as follows: Expected Activity Product A Product B Estimated Cost Total Activity Cost Pool Activity 1 Activity 2 Activity 3 100 $16,660 18,450 9,731 600 1,100 60 700 160 700 1,800 220 22. The cost per unit of Product A is closest to which of the following? A. $27.91. B. $56.38. C. $141.04. D. $70.52