B Company has two products: A and B. The annual production and sales of Product A is 730 units and of Product B is 440 units. The company has traditionally used direct labour hours as the basis for applying all manufacturing overhead to products. Product A requires 0.4 direct labour hours per unit, and Product B requires 0.1 direct labour hours per unit. 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 Activity Cost Pool Product A Product B Cost Activity 1 14,050 420 560 Activity 2 64,250 2,600 440 General Factory 13,460 250 120 (Note: The General Factory activity cost pool's costs are allocated on the basis of direct labour hours.) Required: The overhead cost per unit of Product A under the activity-based costing system is: Your Answer: Answer units