Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 9,000 units and of Product B is 8,000 units. There are three activity cost pools, with total cost and total activity as follows:

		Total Activity
Activity Cost Pool	Total Cost	Product A	Product B	Total
Activity 1	$31,000	100	520	620
Activity 2	$46,287	860	250	1,110
Activity 3	$156,750	840	3,910	4,750

The activity-based costing cost per unit of Product A is closest to: (Round your intermediate calculations to 2 decimal places.)

2. Spendlove Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool	Total Cost	Total Activity
Assembly	$1,398,250	65,800	machine-hours
Processing orders	$69,451.20	2,520	orders
Inspection	$184,800	2,400	inspection-hours

The company makes 920 units of product S78N a year, requiring a total of 1,290 machine-hours, 61 orders, and 40 inspection-hours per year. The product's direct materials cost is $57.55 per unit and its direct labor cost is $13.56 per unit. The product sells for $123.50 per unit.

According to the activity-based costing system, the product margin for product S78N is: (Round your intermediate calculations to 2 decimal places.)

3. Activity rates from Quattrone Corporation's activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products:

Activity Cost Pools	Activity Rate
Processing customer orders	$89.95	per customer order
Assembling products	$2.31	per assembly hour
Setting up batches	$51.23	per batch

Last year, Product F76D involved 2 customer orders, 436 assembly hours, and 22 batches. How much overhead cost would be assigned to Product F76D using the activity-based costing system?