Abraham 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 1,000 units.

There are three activity cost pools, with total costs and activity as follows:

Activity Cost Pool	Total Cost	Product A	Product B	Total
Activity 1	$10,485	300	200	500
Activity 2	$35,264	1600	300	1900
Activity 3	$26,395	60	400	460

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The activity rate for Activity 2 is closest to:

$37.97

$18.56

$22.04

$117.55

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The cost per unit of Product B is closest to:

$32.71

$62.73

$22.95

$60.12