Yellow Bananas Inc. makes 2 distinct products and uses an activity-based (ABC) costing system. The relevant cost information for the company is as follows:

	Product A	Product B
Total units produced	100,000	50,000
Number of units per batch	10,000	5,000
Total overhead cost per unit	$X	$Y

Batch-level Overhead Costs

• Total batch level overhead cost: $80,000.
• Batch level overhead cost is made up entirely of machine set up costs
• The machine set up cost per batch is the same for both Product A and Product B
• Allocation base for batch-level overhead costs: number of batches produced

Unit-level Overhead Costs

• Total unit-level overhead costs: $170,000

Total overhead costs: $170,000 + $80,000 = $250,000

The value of $Y i.e., Product Bs total overhead cost per unit is closest to:

Group of answer choices

9.10

2.20

$1.40

1.95

$2.50