Adams Company has two products: A and B. The annual production and sales of Product A is 2,000 units and of Product B is 1,400 units. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.3 direct labor-hours per unit and Product B requires 0.6 direct labor-hours per unit. The total estimated overhead for next period is $102,175. 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:

Total	Estimated Overhead Costs		Expected Activity
			Product A	Product B	Total
Activity 1	$31,572		1,300	900	2,200
Activity 2	17,983		2,000	500	2,500
General Factory	52,620		600	840	1,440
Total	$102,175

(Note: The General Factory activity cost pool's costs are allocated on the basis of direct labor-hours.)

The overhead cost per unit of Product B under the traditional costing system is closest to:

$42.57

$19.51

$23.06

$14.16