Mount Baker Manufacturing Company has two products: A and B. The company uses activity-based costing and has prepared the following analysis showing the estimated total cost and expected activity for each of its three activity cost pools: Activity Cost Pools Estimated Overhead Cost Expected Activity Product A Product B Total Activity 1 $20,000 100 400 500 Activity 2 $14,600 500 250 750 Activity 3 $90,000 300 2,700 3,000 The annual production and sales of Product A is 4,547 units. The annual production and sales of Product B is 7,913. The overhead cost per unit of Product A under activity-based costing is closest to: Mount Baker Manufacturing Company has two products: A and B. The company uses activity-based costing and has prepared the following analysis showing the estimated total cost and expected activity for each of its three activity cost pools: Activity Cost Pools Estimated Overhead Cost Expected Activity Product A Product B Total Activity 1 $20,000 100 400 500 Activity 2 $14,600 500 250 750 Activity 3 $90,000 300 2,700 3,000 The annual production and sales of Product A is 4,547 units. The annual production and sales of Product B is 7,913. The overhead cost per unit of Product A under activity-based costing is closest to: $1.83. $5.00. $10.00. $1.98