Acton Company has two products: A and B. The annual production and sales of Product A is 800 units and of Product B is 500 units. The company has traditionally used direct labour hours as the basis for applying all manufacturing overhead to products. Product A requires 0.3 direct labour hours per unit, and Product B requires 0.2 direct labour hours per unit. The total estimated overhead for next period is $92,023. The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost pools-Activity 1, Activity 2, and General Factory-with estimated overhead costs and expected activity as follows: Expected Activity Product A Product B Total Activity Cost Pool Activity 1 Activity 2 General Factory Total Estimated Overhead Cost $14,487 64,800 12,736 $92,023 500 2,500 240 600 500 100 1,100 3,000 340 (Note: The General Factory activity cost pool's costs are allocated on the basis of direct labour hours.) 19. The overhead cost per unit of Product A under the activity-based costing system is closest to which of the following? A. $11.24. B. $70.79. C. $81.20. D. $86.97