Accola Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1,400 units and of Product B is 850 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	$29,767	900	800	1,700
Activity 2	$49,225	1,900	600	2,500
Activity 3	$63,030	560	540	1,100

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

	$60.90
	$63.12
	$66.78
	$40.55