Adelberg Corporation makes two products: Product A and Product B$.$ Annual production and sales are $1,000$ units of Product A and $800$ 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 $0\mathrm{.}8$ direct labor$-$hours per unit and Product B requires $0\mathrm{.}5$ direct labor$-$hours per unit. The total estimated overhead for next period is $$98,120.$

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:

Activity Cost Pool Estimated Overhead Costs Expected Activity

Product A Product B Total

Activity $1$ $ $41,8001,3007002,000$

Activity $217,0809005001,400$

General Factory $39,2408004001,200$

Total $ $98,120$

$($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:

Multiple Choice

$$33\mathrm{.}10$

$$33\mathrm{.}80$

$$24\mathrm{.}20$

$$42\mathrm{.}26$