j\&y decided to switch from a job-order costing system to activity-based costing. The company has two products: A and B. Production and sales of Product A is 1,900 units and of Product B is 1.100 units on an annual basis. There are three activity cost pools, with estimated costs and expected activity as follows. The overtiaad cost per unit of product B is closest to: (Round your intermediate daichationsito 2 decimal places)