units and of Product $B$ is $1\mathrm{.}050$ units. There are three activity cost pools, with estimated costs and expected activity as follow

$\backslash$table$[[,$Estimated,Expected Activity$],[$Activity Cost Pools,Overhead Cost,Product A$,$Product B$,$Total$],[$Activity $1,$$$46,775,1,300,1,200,2,500],[$Activity $2,$$$68,277,2,300,1,000,3,300],[$Activity $3,$$$82,582,720,700,1,420]]$

The overhead cost per unit of Product $B$ is closest to: $($Round your intermediate calculations to $2$ decimal places.$)$

Multiple Choice

$$79\mathrm{.}82$

$$25\mathrm{.}40$

$$59\mathrm{.}02$