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  3. 32. abel corporation uses activity-based costing.

32. Abel Corporation uses activity-based costing. The company makes two products: Product A...

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32. 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 Product B is 400 units. There are three activity pools, with total cost and activity levels as follows: Total Activity Total Activity ACC 222 (Marinich) Final Exam (Fall 2018) Page 11 of 17 Activity Cost Pools Activity 1 Activity 2 Activity 3 Total Cost $16,660 $18,450 $ 9,731 (Product A) 600 1,100 60 (Product B 100 700 160 What is the estimated indirect cost per unit of Product B? a) $17.69 b) $81.53 c) $74.73 d) $41.58 e) None of the above

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