Addy Company makes two products: Product A and Product B. Annual production and sales are 1,600 units of Product A and 1,200 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 0.20 direct labor hours per unit and Product B requires 0.70 direct labor hours per unit. The total estimated overhead for next period is $98,800.

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:

			Expected Activity
Activity Cost Pool		Estimated Overhead Costs		Product A		Product B		Total
Activity 1		$35,880		1,700		600		2,300
Activity 2		15,824		1,600		240		1,840
General Factory		47,096		480		720		1,200
Total		$98,800

(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: (Round your final answer to 2 decimal places.)