Matt Company uses activity-based costing. The company has two products: A and annual production and sales of Product A is 8,000 units and of Product B is 6,000 units. There are three activity cost pools, with estimated total overhead cost and expected activity as follows: Expected Activity Activity Cost Pool Est. Cost Product A Product B Activity 1 Activity 2 Activity 3 $20,000 100 37,000 800 $91,200 800 400 200 3,000 The overhead cost per unit of Product A under activity-based costing is closest to which of the following? o a. $6.60 O b. $3.90 C.$10.59 o d. $2.40