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. Activity Cost Pool Activity 1 Activity 2 Activity 3 Estimated Cost 9,000 12,000 48,000 Expected Activity Product A Product B Totall 400 350 750 100 400 500 400 1,200 1,600 The cost per unit of Product A under activity-based costing is closest to