Richard III Corporation manufactures two products: A and B. The company's accounting records revealed the following per-unit costs for direct materials and direct labor: Product A 4,000 $40 Product B 5,000 $60 Production volume (units) Direct materials Direct labor: 2.5 hours at $10/hour 2 hours at $10/hour $25 $20 Management is considering a shift to activity-based costing and gathered the following manufacturing overhead data: Activity Cost Pool Estimated OH Cost Setups $240000 General factory $1370000 Machine processing $120000 Activity cost driver Number of setups Direct labor hours Machine hours Expected Activity Product A 80 10,000 2,000 Product B 40 10,000 1,000 Q: Assuming that actual activity is the same as expected activity, what is the unit product cost of Product B under activity-based costing? A: $