Company A uses activity based costing in its manufacturing operations. The company produces two products: Product 1 and Product 2. The annual production and sales of Product 1 is 300 units and of Product 2 is 1,000 units. There are three manufacturing activity cost pools: order processing, driven by number of orders processed; machining, driven by machine hours logged; and inspection, driven by inspection hours logged. The estimated costs and activity levels are as follows: Activity Cost Pool Estimated Cost Product 1 Product 2 Order processing $7,356 200 orders 200 orders Machining $30,555 1,400 m hrs 700 m hrs Inspection $16.169 90 I hrs 300 I hrs The manufacturing overhead cost per unit of Product 1 is closest to: O $12.44 O $41.60 O $69.00 O $92.60