Bridget Company Uses Activity-Based Costing $\quad$ $\quad$ $\quad$

Bridget Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 2,000 units and of Product B is 3,000 units. There are three activity cost pools, with estimated total cost and expected activity as follows:
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { Expected Activity }$$\begin{array} { l | r | r | r | r | } \hline \begin{array} { l } \text { Activity Cost } \\\text { Pool }\end{array} & \text { Estimated Cost } & \text { Product A } & \text { Product B } & \text { Total } \\\hline \text { Activity 1 } & \$ 9,000 & 400 & 350 & 750 \\\hline \text { Activity 2 } & 12,000 & 100 & 400 & 500 \\\hline \text { Activity 3 } & 48,000 & 400 & 1,200 & 1,600 \\\hline\end{array}$

-The cost per unit of Product B under activity-based costing is closest to which of the following?

A) $24.10.
B) $16.60.
C) $35.38.
D) $31.90.