Help with these two!

3. A company has two products: Al and B2. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activity cost pools: Budgeted Activity Activity Cost Budgeted Pool Product A1 Product Cost B2 Activity 1 $48,000 1.200 4,800 Activity 2 $63,000 2,240 4,760 Activity 3 $80,000 7,200 800 Annual production and sales level of Product Al is 8,480 units, and the annual production and sales level of Product B2 is 22,310 units. What is the approximate overhead cost per unit of Product B2 under activity-based costing? A. $8.00 B. $9.00 C. $10.00 D. $12.00 E. $4.00 Hide answer and explanation Answer: D . step 1: calculation of Total cost allocated to A1 = Budgeted Cost = Al Al+B2Cameroon Corp. manufactures and sells electric staplers for $15 each. If 20,000 units were sold in December, and management forecasts 3% growth in sales each month, the number of units of electric stapler sales budgeted for February should be: Multiple Choice O 21,218 21,855 20,000 20,600 22,000 O O O O