Brad Company uses activity-based costing. The company has two products: Product 1 and Product 2. The annual production and sales of Product 1 is 8,000 units and of Product 2 is 6,000 units. There are three activity cost pools, with estimated total cost and expected activity as follows: Activity Total Estimated Estimated Total estimated Cost estimated activity- Product activity- Product activity pool Cost 1 2 Activity 56000 200 500 700 A Activity 42000 600 400 1000 B Activity 101200 750 2500 3250 C Assuming estimated total production of Product 1 is 8000 units and of Product 2 is 6000 units, calculate the estimated overhead cost per unit of Product 1: a) 10.76 b) 14.47 c) 16.83 d) 8.07