The company has two products: A and B. The annual production and sales of Product A is 10,000 units and of production B is 4,000 units. There are three overhead activity centers, with estimated overhead costs and expected activity as follows: Overhead -Machine Setups $25,000 -Purchase Orders $65,000 -General Factory $90,000 Expected Activity-Product A -Machine Setups 150 -Purchase Orders 800 -General Factory 1,000 Expected Activity-Product B -Machine Setups 100 -Purchase Orders 200 -General Factory 2,000 The overhead costs per unit of Product A using activity-based costing is closest to: a. $6.00 b. $3.00 c. $1.50 d. $9.70