Abraham Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A Is 2,800 units and of Product B is 1,550 units. There are three activity cost pools, with estimated costs and expected activity as follows: Estimated Overhead CostProduct A Expected Activity Product B Activities Activity 1 Activity 2 Activity 3 Total 4,500 5,300 2,220 $98145 $122,9073002.200 2,300 3,3002,000 $133,422 1,120 1,100 The overhead cost per unit of Product A is closest to: $69.29 O $81.49 o $103.53 O $57.31