Summertime Cledus Productions recently switched to using an activity-based costing (ABC) system. The company produces two products CYT56 & RWK29. The annual production and sales volume of CYT56 is 500 units and of RWK29 is 700 units. There are three activity cost pools with the following expected activities and estimated total costs:

Activity Cost Pool	Estimated Cost	Expected Activity CYT56	Expected Activity RWK29	Total
Activity 1	$20,000	200	400	500
Activity 2	$27,000	800	200	1,000
Activity 3	$53,200	800	3,000	3,800

Using ABC, the cost per unit of CYT56 is approximately:

Group of answer choices

$ 200.25

$ 6.60

$ 0.40

$81.60