Bernard Company has been using direct labor costs as the basis for assigning overhead to its many products. Under this allocation system, product A has been assigned overhead of $21.70 per unit, while product B has been assigned $10.44 per unit. Management feels that an A BC system will provide a more accurate allocation of the overhead costs and has collected the following cost pool and cost driver information: The following cost information pertains to the production of A and B, just two of Bernard's many products: Using activity-based costing, determine the unit cost for product B . $1.38 per unit. $10.44 per unit. $4.38 per unit. $15.56 per unit. $7.78 per unit. .