Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 12,000 units and of Product B is 9,000 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	$29,200	190	540	730
Activity 2	$41,300	900	280	1,180
Activity 3	$112,625	870	3,380	4,250

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

$7.17 per units

$5.18 per units

$1.48 per units

$1.78 per units