Abel Corporation uses activity-based costing. The company makes two products: Product A and Product B. The annual production and sales of Product A is 200 units and of Product B is 400 units. There are three activity cost pools, with total cost and activity as follows: 
The cost per unit of Product B is closest to:
Definitions:
Hoarding Disorder
A psychological disorder characterized by persistent difficulty discarding possessions, regardless of their actual value, leading to clutter that disrupts living spaces.
Acquired Possessions
Objects or assets that an individual or entity obtains or comes to own over time, not inherited.
Discard
The act of getting rid of something that is no longer useful or desired.
Posttraumatic Growth
Positive psychological changes experienced as a result of struggling with highly challenging life circumstances or traumatic events.
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