Bridget Company uses activity-based costing to allocate MOH. The company has two products: A & B. The annual production and sales of Product A are 2,000 units and of Product B are 3,000 units. There are 3 activity cost pools of MOH, with an estimated total cost of $69,000. Hint: The activity rate for activity #1 is $9,000/750 = $12. So, the amount of activity #1 MOH to allocate to Product A = 400 x $12 = $4,800 and the amount of activity #1 MOH to allocate to Product B = 350 x 12 = $4,200. Total amount allocated = $9,000. Activity Estimated (allocation base) Expected Activity Product A Cost of MOH Product B Total Cost Pool (for MOH) Activity 1 Activity 2 Activity 3 9,000 12,000 48,000 400 100 400 350 400 1,200 750 500 1,600 The MOH cost per unit of Product A under activity-based costing is closest to: a) $6.40 b) $9.60 c) $8.63 d) $13.80