Adelberg Corporation makes two products Product A and Product B. Annual production and sales are 500 units of Product A and 1.000 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 0.2 direct labor-hours per unit The total estimated overhead for next period is $68,756 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 Estimated Overhead Activity Cost Pool Product A Product B Activity 1 $31,031 1,000 300 1,300 Activity 2 22, 249 1,900 General Factory 15,476 200 400 Total $68,756 Costs Total 300 1,600 200 (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 Bunder the activity-based costing system is closest to: Multiple Choice 12 $45.84 5774 $34 38 $18.41