Accola Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 2,400 units and of Product B is 1,350 units. There are three activity cost pools, with estimated costs and expected activity as follows:

Estimated Overhead Cost	Expected Activity
	Product A	Product B	Total
Activity 1	$75,887	1,900	1,800	3,700
Activity 2	$99,855	2,900	1,600	4,500
Activity 3	$112,670	960	940	1,900

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

	$66.77
	$76.91
	$94.94
	$53.40