Accola 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:
Activities |
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 A is closest to?