Abbe Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 800 units and of Product B is 600 units. There are three activity cost pools, with estimated costs and expected activity as follows:Activity Cost PoolsEstimated Overhead CostExpected Activity??Product AProduct BTotalActivity 1$17,460 6006001,200Activity 2$19,987 1,7006002,300Activity 3$29,884 400120520The overhead cost per unit of Product B is closest to: (Round your intermediate calculations to 2 decimal places.)
A. $34.73
B. $48.09
C. $25.90
D. $11.49
Answer: A
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