Bridget Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 2.000 units and of Product B is 3,000 units. There are three activity cost pools, with estimated total cost and expected activity as follows: Expected Activity Product A Product B Activity Cost Pool Estimated Cost Total Activity! $9.000 400 350 750 Activity 2 12,000 100 400 300 Activity 3 48.000 400 1,200 1.600 19. The cost per unit of Product A under activity-based costing is closest to which of the following? A. $6.00. B. 88.63 9.60 D. $13.80. 20. The cost per unit of Product B under activity-based costing is closest to which of the following A. $24.10. B. $16.60. C. $35.38 D. $31.90