Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 5,000 units and of Product B is 7,000 units. There are three activity cost pools, with estimated total cost and expected activity as follows:

		Expected Activity
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 intermediate calculations. Round your final answer to 2 decimal places.)