Assume a company produces and sells only two products $-14,000$ units of Product A and $6,000$ units of Product B$.$ Product A$\text{'}$s direct materials

and direct labor costs per unit are $$30$ and $$12,$ respectively. Product B$\text{'}$s direct materials and direct labor costs per unit are $$34$ and $$15,$

respectively. The company is considering implementing an activity$-$based costing $($ ABC $)$ system that allocates all of its manufacturing overhead

to three cost pools. The following additional information is available for the company as a whole and for Products A and B :

Using the ABC system, the unit product cost for Product $B$ is closest to:Assume a company produces and sells only two products $-14,000$ units of Product A and $6,000$ units of Product B$.$ Product A$\text{'}$s direct materials

and direct labor costs per unit are $$30$ and $$12,$ respectively. Product B$\text{'}$s direct materials and direct labor costs per unit are $$34$ and $$15,$

respectively. The company is considering implementing an activity$-$based costing $($ ABC $)$ system that allocates all of its manufacturing overhead

to three cost pools. The following additional information is available for the company as a whole and for Products A and B :

Using the ABC system, the unit product cost for Product $B$ is closest tmultiple$-$choice

$$93\mathrm{.}25$

$$92\mathrm{.}25$

$$91\mathrm{.}25$

$$94\mathrm{.}25$