Abel Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A are 200 units and of Product B are 400 units. There are three activity cost pools, with estimated costs and expected activity as follows:

Activity Cost Pool Est. Cost Expected Activity

Product A Product B Total

Activity 1 $16,600 600 100 700

Activity 2 $18,450 1,100 700 1800

Activity 3 $9,731 60 160 220

The overhead cost per unit of Product B is closest to:

Question options:

$17.69.

$41.58.

$74.73.

$81.53.