Lavender Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1,500 units and of Product B is 3,000 units. There are three activity cost pools, with estimated total cost and expected activity as follows:

Expected Activity
Activity Cost Pool	Estimated Cost	Product A	Product B	Total
Activity 1	$10,000	420	350	770
Activity 2	12,000	120	420	540
Activity 3	50,000	490	1,162	1,652

The cost per unit of Product B under activity-based costing is closest to which of the following?

Select one:

a. $35.38

b. $16.35

c. $24.10

d. $31.90