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Matt Company uses activity-based costing

Accounting

Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 12,000 units and of Product B is 9,000 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                            $29,200            190                     540              730

Activity 2                            $41,300             900                    280              1,180

Activity 3                            $112,625            870                   3,380            4,250 
The activity-based costing cost per unit of Product A is closest to: (Round your intermediate calculations to 2 decimal places.) 
Multiple Choice :

a) $1.78 per units

b) $5.18 per units

c) $1.48 per units

d)  $7.17 per units 

Option 1

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Option 2

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