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9 Company has two products: A and B. The annual production and sales of Product A is 500 units and of Product B Adams as basis for applying all manufacturing is units. company hastraditionally used directlabor-hours (DLHs) the direct labor-hours per overhead to products. Product A requires o.4 direct labor-hours per unit and Product Brequires 0.5 unit. The total estimated overhead for next period is s67,522. 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 h estimated overhead costs and expected activity as follows: Expected Activity Cost Pools Estimated overhead Costs Product Product B Total dal DLH 20 Activky1 56915 300 200 5000 General Factory 3sesg 200 450 650 -$67 522 (Note: The General Factory activity cost poors costs are allocated on the basis of direct labor-hours. The overhead cost per unit of Product A under the activity-based costing system is closest to: A. $67.66 B. $21.94 C. $48.23 D. $41.55