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 Estimated Cost Product A Product B Total Pool Activity 1 Activity 2 $30,000 280 420 700 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.) 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.) Multiple Choice $16.45 $13.50 $11.50 $15.60