Adams Company has two products: A and B. The annual production and sales of Product A is 1,800 units and of Product B is 1,200 units. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.5 direct labor-hours per unit and Product B requires 0.8 direct labor-hours per unit. The total estimated overhead for next period is $99,975. 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	$30,892	1,100	700	1,800
Activity 2	17,596	1,800	300	2,100
General Factory	51,487	900	960	1,860
Total	$99,975

(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:

$43.00 $29.62 $13.38 $13.85