Lindsey Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 12,000 units and of Product B is 10,500 units. There are three activity cost pools, with total cost and total activity as follows: Total Activity Activity Cost Pool Total Cost Product A Product B Total Activity 1 $25,420 130 490 620 Activity 2 $38,400 890 310 1,200 Activity 3 $122,670 820 3,410 4,230 The activity-based costing cost per unit of Product A is closest to: