Corporation manufactures two products: A and B. The company's accounting records revealed the following per-unit costs for direct materials and direct labor: Product A 4.000 $40 Product B 5,000 $60 Production volume (units) Direct materials Direct labor 25 hours at $10/hour 2 hours at $10/hour $25 $20 management is considering a shift to activity-based costing and gathered the following manufacturing overhead data Activity Cost Pool Estimated OH Cost Activity cost driver Setups $240,000 Number of setups General factory $1,280.000 Direct labor hours Machine processing $120.000 Machine hours Expected Activity Product A 80 10,000 2.000 Product B 40 10,000 1.000 Q. Assuming that actual activity is the same as expected activity, what is based costing? unit product cost of Product B under activity: A $