Adelberg Corporation makes two products: Product A and Product B. Annual production and sales are 750 units of Product A and 750 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 0.8 direct labor-hours per unit and Product B requires 0.4 direct labor-hours per unit. The total estimated overhead for next period is $101,480. 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 Activity 1 Activity 2 General Factory Total Estimated Overhead Costs $ 43,800 Product A 1,300 Expected Activity Product B. 700 Total 2,000 29,240 1,100 600 1,700 28,440 600 300 900 $ 101,480 (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 $2070 53910