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

1,000

100

Total overhead cost per unit

$X

$Y

Batch-level Overhead Costs

• Total batch level overhead cost: $50,000.
• 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: $200,000

Total overhead costs: $200,000 + $50,000 = $250,000

The value of $Y i.e., Product B's total overhead cost per unit isclosest to:

Group of answer choices

$1.80

$2.20

$2.00

$1.70

$2.50