The following information is for Questions 14 and 15: Expected Activity Activity Cost Estimated Cost Product A Product B Total Pool Activity 1 $9,000 400 350 750 Activity 2 12,000 100 400 500 Activity 3 48,000 400 1,200 1,600 14. The cost per unit of Product A under activity-based costing is closest to which of the following? A. $6.00. B. $8.63. C. $9.60. D. $13.80. 15. The cost per unit of Product B under activity-based costing is closest to which of the following? A. $24.10. B. $16.60. C. $35.38. D. $31.90. The following information is for Questions 14 and 15: Expected Activity Activity Cost Estimated Cost Product A Product B Total Pool Activity 1 $9,000 400 350 750 Activity 2 12,000 100 400 500 Activity 3 48,000 400 1,200 1,600 14. The cost per unit of Product A under activity-based costing is closest to which of the following? A. $6.00. B. $8.63. C. $9.60. D. $13.80. 15. The cost per unit of Product B under activity-based costing is closest to which of the following? A. $24.10. B. $16.60. C. $35.38. D. $31.90