Pat Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 4,000 units and of Product B is 1,000 units. There are three activity cost pools, with estimated total cost and expected activity as follows:

Pat Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 4,000 units and of Product B is 1,000 units. There are three activity cost pools, with estimated total cost and expected activity as follows: Estimated Expected Activity Activity Cost Pools Activity 1 Activity2 Activity3 Overhead Cost Product A Product B 300 100 400 $18,000 $24,000 $60,000 700 500 800 Total 1,000 600 1,200 The overhead cost per unit of Product A under activity-based costing is closest to