Matt Company uses activity$-$based costing. The company has two products: A and $B.$ The annual production and sules of frodtcas

$\backslash$table$[[,,$Expected Activity$],[\backslash$table$[[$Activity Cost$],[$Pool$]],$Estimated Cost,Product A$,$Product B$,$Total$],[$Activity $1,$$$30,000,280,420,700],[$Activity $2,36,000,1,000,280,1,280],[$Activity $3,95,000,1,800,2,500,4,300]]$

The cost per unit of Product B under activity$-$based costing is closest to which of the following? $($Do not round your intermedile calculations. Round your final answer to $2$ decimal places.$)$