Answer choices:A- 45.84B-7.74C-34.38D- 18.41

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: Estimated Expected Activity Activity Cost Pool Overhead Costs Product A Product B Total Activity 1 $ 31, 031 1, 000 300 1, 300 Activity 2 22 , 249 1 , 600 300 1, 900 General Factory 15 , 476 200 200 400 Total $ 68 , 756 (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