Jacomo Company uses activity based costing to determine unit product costs for external reports. The company has two products: F and G. The annual production and sales of Product F is 10,000 units and of Product G is 4,000 units. There are three overhead activity centers, with estimated overhead costs and expected activity as follows: Expected Activity Activity Center Overhead Costs Product F Product G Total Activity 1 $18,000 300 200 500 Activity 2 $16,000 500 100 600 Activity 3 $27,000 600 300 900 The cost for Activity 1 assigned to Product G will be: $36 $7,200 $10,800 $67.78