Adelberg Corporation makes two products Product A and Product 8. Annual production and set are 2500 units of Product A and 1,000 units of Products. The company has traditionally used direct Jabar hours as the basis for applying wi manufacturing overhead to products Product Arequires 02 direct labochouts per unit and Product requires 02 direct labochours per unit. The total estimated overhead for next period is $65.800 The company is considering switching to an activated costing system for the purpose of computng unt product costs for external reports. The new activity based costing system would have three overhed activity cost pools Activity Activity 2. and General Factory with estimated overhead costs and expected activitys follows Estimated Expected Activity Activity Cont Yool Overbead coats Product Products Total Activity 1 $ 31,200 1,000 500 1,500 Activity 2 15.450 1,000 500 1,500 Ceneral Factory 19.150 200 200 500 Total 165,800 Note: The General Factory activity cost pool's costs are located on the basis of direct labor. hours) The overhead cost per unit of Product Bunder the activity based costing system is closest to Multiple Choice O $15.50 O $16.20 $23.21 O $31.10