Sarah Company has two products: T and V. The company uses activity-based costing and has prepared the following analysis, showing the estimated total overhead cost and expected activity for each of its three activity cost pools: Activity Cost Pool Activity 1 Activity 2 Activity 3 Expected Activity Estimated Product Product Total Cost T V $30,000 200 400 600 39,000 400 900 1,300 80,000 400 3,600 4,000 The annual production and sales of Product T is 10,640 units. The annual production and sales of Product Vis 26,600. The overhead cost per unit of Product T under activity-based costing is closest to which of the following? $4.00