Accola Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1,800 units and of Product B is 1,050 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	$46,775	1,300	1,200	2,500
Activity 2	$68,277	2,300	1,000	3,300
Activity 3	$82,502	720	700	1,420

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

	$63.19
	$69.32
	$79.82
	$46.56