Abel Corporation uses activity-based costing. The company makes two products: Product A and Product B. The annual production and sales of Product Als 200 units and of Product B is 400 units. There are three activity cost pools, with total cost and activity as follows: Total Activity Product Product Activity Cost Pools Total Cost 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 cost per unit of Product B is closest to: Multiple Choice $4158 $8153 574.73 51769