can someone help with this managerial accounting practice question? i do not understand how to do it

Abbe Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 2,300 units and of Product B is 1,300 units. There are three activity cost pools, with estimated costs and expected activity as follows: Expected Activity Activity Cost Pools Activity 1 Activity 2 Activity 3 Estimated Overhead Cost $ 70,735 $ 94,127 $107,562 Product 1,800 2,800 92e Product B 1,700 1,5ee 900 Total 3,500 4,3ee 1,820 The overhead cost per unit of Product is closest to: (Round your intermediate calculations to 2 decimal places.) o $34.39 o $28.00 o $9260 o $66.14