Help Save & Exit Submit Abbe Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 2,900 units and of Product B is 1,600 units. There are three activity cost pools, with estimated costs and expected activity as follows: Estimated Activity Cost Pools Expected Activity Overhead Cost Product A Product B. Total Activity 1 Activity 2 Activity 3 $103,447 $ 128,645 2,400 2,300 4,700 3,400 2,100 5,500 $ 138,690 1,160 1,140 2,300 The overhead cost per unit of Product B is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $30.63 $73.25 $105.30 $35.85