Pat Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 8,000 units and of Product B is 2,000 units. There are three activity cost pools, with estimated total cost and expected activity as follows: Expected Activity Activity Cost Pool Estimated Cost Product A Product B Total Activity 1 $12,000 750 250 1,000 Activity 2 $16,000 400 100 500 Activity 3 $36,000 2,000 1,000 3,000 The cost per unit of Product B under activity-based costing is closest to: $6.40. $6.00. $10.67. $9.10.