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Arthur Company has two products: S and D. The company uses activity-based costing and has prepared the following analysis, showing the estimated total cost and expected activity for each of its three activity cost pools:
The annual production and sales of Product S is 4,547 units. The annual production and sales of Product D is 7,913.
-The cost per unit of Product S under activity-based costing is closest to which of the following?
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