Adelberg Corporation makes two products: Product A and Product B. Annual production and sales are 750 units of Product A and 600 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 0.5 direct labor-hours per unit. The total estimated overhead for next period is $81.810, 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 Product Activity Cost Pool Costa A Product B Total Activity 1 $34,320 800 400 1,200 Activity 2 17,160 800 400 1,200 General Factory 30,330 300 900 Total $81,810 600 (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