• $10.27

• $2.35

• $3.68

• $11.74

• $1.60

17 A company has two products: A and B. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activity cost pools: 8 01:19:55 Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $ 101,000 $ 76,000 $121,000 Budgeted Activity Product A Product B 4,400 4,200 5,900 6,900 3,900 6,650 Annual production and sales level of Product A is 35,700 units, and the annual production and sales level of Product B is 70,950 units. What is the approximate overhead cost per unit of Product B under activity-based costing