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9 Richard III Corporation manufactures two products: A and B. The company's accounting records revealed the following per-unit costs for direct materials and direct labor Production volume (units) Direct materials Direct labor: 2.5 hours at $10/hour 2 hours at $10/hour Product A 4,000 $40 Product B 5,000 $60 02:01:03 $25 $20 Management is considering a shift to activity-based costing and gathered the following manufacturing overhead data: Activity Cost Pool Estimated OH Cost Activity cost driver Setups $240000 Number of setups General factory $2260000 Direct labor hours Machine processing $120000 Machine hours Expected Activity Product A 80 10,000 2,000 Product B 40 10,000 1,000 Q) Assuming that actual activity is the same as expected activity, what is the unit product cost of Product B under activity based costing? A) $