1.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:

Activity Cost Pool	Budgeted Cost			Product A		Product B
Activity 1	$	87,000		3,000		2,800
Activity 2	$	62,000		4,500		5,500
Activity 3	$	93,000		2,500		5,250

Annual production and sales level of Product A is 34,300 units, and the annual production and sales level of Product B is 69,550 units. What is the approximate overhead cost per unit of Product B under activity-based costing?

• $3.00
• $2.00
• $10.28
• $15.00
• $2.33