Cost Accounting: Abbe Company uses activity-based costing. The company has two products: A and B.

Abbe Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1,800 units and of Product B is 1,050 units. There are three activity cost pools, with estimated costs and expected activity as follows:

Activity Cost Pools Estimated Overhead Cost Expected Activity
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 $ 82,502 720 700 1,420
The overhead cost per unit of Product B is closest to:

Note: Round your intermediate calculations to 2 decimal places.

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