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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 11,000 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 11,000 units and of Product B is 8,500 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 $29,200 150 580 730
Activity 2 $40,150 850 250 1,100
Activity 3 $105,570 830 3,310 4,140

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

$1.59 per units

$3.09 per units

$5.29 per units

$13.36 per units

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