Matt Company uses activity$-$based costing. The company has two products: A and B$.$

The annual production and sales of Product $A$ is $8,000$ units and of Product $B$ is

$6,000$ units. There are three activity cost pools, with estimated total cost and

expected activity as follows:

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

a$)$ $$2\mathrm{.}40.$

b$)$ $$3\mathrm{.}90.$

c$)$ $$10\mathrm{.}59.$

d$)$ $$6\mathrm{.}60.$