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Adelberg Corporation makes two products: Product A and Product B. Annual production and sales are 600 units of Product A and 500 units of Product B. The company has traditionally used direct labor- hours as the basis for applying all manufacturing overhead to products. Product A requires 0.5 direct labor-hours per unit and Product B requires 0.4 direct labor-hours per unit. The total estimated overhead for next period is $102,360. The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost pools--Activity 1. Activity 2, and General Factory--with estimated overhead costs and expected activity as follows: Activity Cost Pool Activity i Activity 2 General Factory Total Estimated Overhead Expected Activity Costs Product A Product B Total $ 48,200 1,300 700 2,000 38,010 1,400 700 2,100 16,150 300 200 500 $ 102, 360 (Note: The General Factory activity cost pool's costs are allocated on the basis of direct labor-hours.) The overhead cost per unit of Product B under the activity-based costing system is closest to: Multiple Choice O $42.20 O $72.00 $60.00 O $17.10