applying all manufacturing overhead to products Product A requires 0.4 direct labor-hours per unit and Product B requires 0.5 direct labor hours per unit The total estiemated overhead for next period is $67,522 The company is considering switching to an activity based costing system for the purpose of computing unit product costs for external reports. The new acsvity-barved costing system would have three overead actvity cost pools Activity 1, Activity 2, and General Factory with estimated overhead costs and expected activity as follows Expected Activity Activity Cost Pools Activity 1 Activity 2 General Factory Estimated Overhead Costs Product A Product B Total $6,015 00 2,800 35.659 67.522 Note: The General Factory activity cost pool's costs are located on the besis of direct labor-hours) The overhead cost per unit of Product A under the activity-based costing system is closest to O $6766 O $2194 O $4823 O $4155