Pharoah Company produces two products: Standard and Deluxe. The company uses an activity-based costing system. Pharoahproduced 9700 units of Standard and 3700 units of Deluxe. The company uses two activity cost pools, with estimated total cost and activity as follows:

				Expected Activity
Activity Cost Pool		Estimated Cost		Standard	Deluxe
#1		$13700		670	420
#2		$25700		570	1370

What is the cost per unit of Standard under activity-based costing?

$12.57

$4.91

$1.65

$13.25