Addy Company makes two products: Product A and Product B. Annual production and sales are 1,700 units of Product A and 1.100 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 0.3 direct labor hours per unit and Product B requires 0.6 direct labor hours per unit. The total estimated overhead for next period is $98.785 The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for extemal 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 Estimated Overhead Total Activity Cost Pool Activity 1 Activity 2 General Factory Total. Product A Product B Costs 1,600 1.900 1.170 600 $30,528 17.385 50,872 $98,785 1,000 200 1,700 660 510 (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: S35.28. D $26.09. $38.16. $50.66 1 pts