The overhead cost per unit of product be under the activity-based costing system is closest to:

EXT 10 Adelberg Corporation makes two products Product A and Product B. Annual production and sales are 3.000 units of Product A and 375 units of Product B. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.2 direct labor-hours per unit and Product Brequires 08 direct labor.hours per unit. The total estimated overhead for next period is $100720 The company is considering switching to an activity based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost pools-Activity 1, Activity 2 and General Factory-- with estimated overhead costs and expected activity as follows: 01:40:02 Activity Cost Pool Activity 1 Activity 2 General Factory Total Expected Activity Estimated Overhead Costs Product A Product B Total $ 40,600 900 500 1,400 28, 350 1,000 500 1,500 31,770 600 300 900 $100,720 (Note: The General Factory activity cost pool's costs are allocated on the basis of direct labor-hours) The overhead cost per unit of Product B under the activity-based costing system is closest to