Pat Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1,800 units and of Product B is 1,050 units. There are three activity cost pools, with estimated costs and expected activity as follows:

Activities	Estimated Overhead Cost		Expected Activity
			Product A	Product B	Total
Activity 1	$46,775		1,300	1,200	2,500
Activity 2	$68,277		2,300	1,000	3,300
Activity 3	$82,502		720	700	1,420

The overhead cost per unit of Product A under activity-based costing is closest to:

rev: 09_24_2015_QC_CS-25627

A. $139.12

B. $68.28

C. $32.88

D. $63.19