The monthly production and sales volume of L1 is 2000 units, B1 is 800 units, N1 is 1200 units. There are three activity cost pools with the following expected activities and estimated total costs for the month:
Activity	Estimated	Expected Activity	Expected Activity	Expected Activity	Total
Cost Pool	Cost	L1	B1	N1
Activity 1	$28,365	350	500	80	930
Activity 2	$68,680	760	200	50	1010
Activity 3	$72,275	1800	3,000	100	4900
Round final answers to two decimal places
Using 802, the OH cost per unit of L1 is approximately:
Using 802, the OH cost per unit of B1 is approximately:
Using 802, the OH cost per unit of N1 is approximately: