A company has two products: A$1$ and B$2.$ It uses activity$-$based costing and has prepared the following analysis showing budgeted cost and activity for

each of its three activities:

Annual production and sales level of Product A$1$ is $9,280$ units, and the annual production and sales level of Product B$2$ is $23,110$ units. What is the

approximate overhead cost per unit of Product $A1$ under activity$-$based costing?

Multiple Choice

$$7\mathrm{.}37$

$$8\mathrm{.}26$

$$10\mathrm{.}00$