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Matt Company uses activity$-$based costing. The company has two products: A and $B.$ The annual production and sales of Product A are $8,000$ units and of Product $8$ are $6,000$ units. There are three activity cost pools, with estimated total cost and

$\backslash$table$[[$Activity$,$Estimated,Expected Activity$],[$Cost Pool,Cost,Product A$,$Product B$,$Total,$],[$Activity $1,$$$20,000,100,400,500,],[$Activity $2,$$$37,000,800,200,1,000,],[$Activity $3,$$$91,200,800,3,000,3,800,]]$

expected activity as follows:

The cost per unit of Product A under activity$-$based costing is closest to:

$$2\mathrm{.}40.$

$$3\mathrm{.}90.$

$$6\mathrm{.}60.$

$$10\mathrm{.}59$