Abraham Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1,500 units and of Product B is 900 units. There are three activity cost pools, with estimated costs and expected activity as follows:

Activites	Estimated Overhead Cost	Product A	Product B	Total
Activity 1	$33839	1000	900	1900
Activity 2	$53703	2000	700	2700
Activity 3	$67850	600	580	1180

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

A.) $61.39

B.) $64.75

C.) $70.34

D.) $42.20