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Lindsey Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 9,000 units and

Lindsey Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 9,000 units and of Product B is 8,000 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 $31,000 100 520 620
Activity 2 $46,287 860 250 1,110
Activity 3 $156,750 840 3,910 4,750

The activity-based costing cost per unit of Product A is closest to: (Round your intermediate calculations to 2 decimal places.)

$1.82

$12.61

$7.62

$4.32

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