Ldebirg Corponebion inakes two products: Product A and Product B. Annual preduction and saies are 500 units of Product A and 1,000 units of Product 8 , The campary has tiditionally wied deect iabee-hours as the basis for spphing all manulacturing overhesd to pecducts. Product A requires 0.4 direct labor-hours per unit and Product 8 requires 0.2 drect iabor-hours pee init. The total est mated everheod for noxt perlod is $58356. the compsiy is considering switcting to an activety based costing system for the purpose of cemputing unit product cosss for extermal reports. The new activity-bosed costing wystem would have three owerhend activity cost pools-Activity 1, Activity 2, and General Factory-with estimated overhead costs and expected activity as follows Whote: The Genetal Fmetory actrity cost poofs costs are alloceted on the basis of sirect labor-hours] The pverbead cost per unit of Product 8 under the activity-based costing system is closest to: Muthpe Clvoice sis84 5774 $3479 \$ve. 41