Accola Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 2,400 units and of Product B is 1,350 units. There are three activity cost pools, with estimated costs and expected activity as follows:
| Estimated Overhead Cost |
Expected Activity |
| Product A |
Product B |
Total |
| Activity 1 |
$75,887 |
1,900 |
1,800 |
3,700 |
| Activity 2 |
$99,855 |
2,900 |
1,600 |
4,500 |
| Activity 3 |
$112,670 |
960 |
940 |
1,900
|
The overhead cost per unit of Product A is closest to?