1. Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A are 8,000 units and of Product, B is 6,000 units. There are three activity cost pools, with the total cost and total activity as follows:

   
   

   Activity Cost Pool	Total Cost	Total Activity
   		Product A	Product B	Total
   Activity 1	$20,000	100	400	500
   Activity 2	$37,000	800	200	1,000
   Activity 3	$91,200	800	3,000	3,800

   
   

   Calculate cost per unit of Product A using activity-based costing