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 Expected Activity Cost Pool Estimated Cost Product A Product B Total Activity 1 $16,660 600 100 700 Activity 2 $18,450 1,100 700 1,800 Activity 3 $9,731 60 160 220 The overhead cost per unit of Product B is closest to:

options: $17.69 $41.58 $74.73 $81.53