CC Company uses activity-based costing to allocate MOH. The company has two products: A and B. The annual production and sales of Product A are 1,000 units and of Product B are 3,000 units. There are three activity cost pools of MOH, with an estimated total cost of $69,000. Activity Expected Activity Estimated (allocation base) Cost Pool (for MOH) Cost of MOH Product A Product B Total Activity 1 $9,000 500 500 1,000 $12,000 300 200 500 Activity 2 Activity 3 $48,000 500 1,100 1,600 The MOH cost per unit of Product A under activity-based costing is closest to: Select one: none of these O $26.70 $28.20 O $14.10