Abraham Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 3,000 units and of Product B is 1,650 units. There are three activity cost pools, with estimated costs and expected activity as follows: Activities Estimated Overhead Cost Expected Activity Product A Product B Total Activity 1 $109,319 2,500 2,400 4,900 Activity 2 $135,033 3,500 2,200 5,700 Activity 3 $143,990 1,200 1,180 2,380