1. Chibucos Company has two products: A and B. The annual production and sales level of Product A is 9,094 units. The annual production and sales level of Product B is 15,826. The company uses activity-based costing and has prepared the following analysis showing the estimated total cost and expected activity for each of its three activity cost pools.

Activity Car Pool	Estimated Overhead Cost	Expected Activity	Total
Product A	Product B
# 1	$ 29.200	1.000	500	1,500
# 2	$ 40,000	200	800	1,000
# 3	$180,000	600	5,400	6,000

The overhead cost per unit of Product A under activity-based costing is closest to: