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 Activity Cost Pool Est. Cost Product B Activity 1 Activity 2 Activity 3 9,000 400 $12,000 100 $48,000 400 350 400 1,200 The overhead cost per unit of Product B under activity-based costing is closest to which of the following? o a. $16.60 O b. $9.60 C.$13.80 d. $8.63