direct labor-hours per Adelberg Company has two products: A and B. The annual production and sales of Product A is 2.250 units and of Product B is 1,650 units. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requi unit and Product B requires 0.8 direct labor-hours per unit. The total estimated overhead for next period is $104,900. The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost pools-Activity 1. Activity 2, and Order Size--with estimated overhead costs and expected activity as follows: Estimated Expected Activity Activity Cost Pools Overhead Costs Product A Product B Total Activity 1 $ 32,414 1,550 1,150 2,700 Activity 2 18,462 2,250 750 3,000 Order Size 54,024 1,125 1,320 2,445 Total $ 104,900 (Note: The Order Size activity cost pool's costs are allocated on the basis of direct labor-hours.) The overhead cost per unit of Product B under the traditional costing system is closest to: (Round your intermediate calculations to 2 decimal places.)