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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 9,500 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 $34,040 210 530 740
Activity 2 $38,150 820 270 1,090
Activity 3 $120,655 840 3,250 4,090


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

$4.54
$3.04
$12.17
$5.74

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