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 B are $6,000$ units. There are three activity cost pools, with estimated total cost and expected activity as follows:

Activity Estimated Expected Activity

Cost Pool Cost Product A Product B Total

Activity $1$ $$20,000100400500$

Activity $2$ $$37,0008002001,000$

Activity $3$ $$91,2008003,0003,800$

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

Multiple Choice

$$2\mathrm{.}40.$

$$3\mathrm{.}90.$

$$6\mathrm{.}60.$

$$10\mathrm{.}59.$