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:
Innovative Products
Goods that introduce new features, functionalities, or efficiencies, offering novel solutions to consumers or improving upon existing products.
Existing Products
Goods or services that a company has been offering to the market, as opposed to newly developed offerings.
Business Analysis
The practice of identifying business needs and finding solutions to business problems, often involving the evaluation of business structure, processes, and operations.
Prototype Testing
The process of evaluating the design, functionality, and performance of a preliminary version of a product before it goes into mass production.
Q59: Luchini Corporation makes one product and it
Q65: Sorice Corporation uses activity-based costing to assign
Q95: KAB Incorporated, a small retail store, had
Q162: Direct materials costs are usually excluded from
Q167: The following data have been provided by
Q189: In its first year of operations, Bronfren
Q226: Meester Corporation has an activity-based costing system
Q275: Mandato Corporation has provided the following data
Q304: Aaron Corporation, which has only one product,
Q355: Provenzano Corporation manufactures two products: Product B56Z