Company $M$ uses activity$-$based costing. The company has two products: A and B$.$ The annual production and sales of Product $A$ is $8,000$ units and of Product $B$ is $6,000$ units. There are three activity cost pools, with estimated total cost and expected activity as follows:

$\backslash$table$[[,,$EXPECTED ACTIVITY$],[$Activity$,\backslash$table$[[$Estimated$],[$Cost$]],$Product A$,$Product B$,$Total$],[$Activity $1,$$$20,000,100,400,500],[$Activity $2,$$$37,000,800,200,1,000],[$Activity $3,$$$91,200,800,3,000,3,800]]$

The cost per unit of Product A under activitybased costing is closest to:

$$ Choose...

$$2\mathrm{.}40$

$$10\mathrm{.}59$

$$3\mathrm{.}90$

$ $6\mathrm{.}60$