Addison Company has two products: A and B$.$ Annual production and sales are $800$ units of

Product A and $700$ 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 $0\mathrm{.}2$ direct labor

hours per unit and Product B requires $0\mathrm{.}6$ direct labor hours per unit. The total estimated overhead

for next period is $$71,286.$

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:

$($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 activity$-$based costing system is closest to:

A$.$ $$73\mathrm{.}74$

B$.$ $$54\mathrm{.}85$

C$.$ $$22\mathrm{.}38$

D$.$ $$47\mathrm{.}52$

E$.$ $$56\mathrm{.}62$