The overhead cost per unit of product A is closest to?

Abraham Company uses activity-based costing. The company has two products: A and B The annual production and sales of Product A is 3,100 units and of Product B is 1,700 units There are three activity cost pools, with estimated costs and expected activity as follows: The overhead cost per unit of Product A is closest to: $71.07 $84.60 $109.28 $59.93