Adams Corporation makes two products: Product A and Product B. Annual production and sales are 950 units of Product A and 1,350 units of Product B. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.4 direct labor-hours per unit and Product B requires 0.5 direct labor-hours per unit. The total estimated overhead for next period is $145,171. 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 poolsActivity 1, Activity 2, and General Factorywith estimated overhead costs and expected activity as follows:

Activity Cost Pool	Estimated Overhead Costs	Expected Activity
		Product A	Product B	Total
Activity 1	$15,542	570	380	950
Activity 2	47,872	2,640	880	3,520
General Factory	81,757	380	855	1,235
Total	$145,171

(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 A under the traditional costing system is closest to: