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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 is 9,000 units and

Matt 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 $30,750 180 570 750
Activity 2 $36,720 810 210 1,020
Activity 3 $117,780 900 3,630 4,530

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

$6.66 per units

$5.26 per units

$2.56 per units

$11.57 per units

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