Lindsey Company uses activity-based costing.The company has two products: A and B.The annual production and sales of Product A is 5,000 units and of Product B is 2,000 units.There are three activity cost pools, with estimated total cost and expected activity as follows: 
The overhead cost per unit of Product A under activity-based costing is closest to:
Definitions:
Destination Contract
A contract specifying that the seller will bear the risk and the cost of delivering goods to a specific location.
Shipment Contract
A contractual agreement where the seller is obligated to transport goods to a specific destination, with risk passing to the buyer when the goods are delivered to the carrier.
F.O.B. Hilltop Farm
A shipping term indicating that the buyer assumes responsibility for the goods once they are shipped from Hilltop Farm.
Intrastate Trucking Company
A company that operates trucks only within the boundaries of a single state, not crossing any state lines.
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