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 Activity Cost Pool Estimated Cost Product A Product B Total Activity 1 $9,000 400 350 750 Activity 2 12,000 100 400 500 Activity 3 48,000 400 1,200 1,600 9. The cost per unit of Product A under activity-based costing is closest to which of the following? A. $6.00. B. $8.63. C. $9.60. D. $13.80