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 Product Product Total Cost A B 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: $10.67. $6.40. $6.00. $9.10