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:

$\backslash$table$[[,,,$Budgeted Activity$],[$Activity$,$Budgedted Cost,Activity cost Driver,Product A$1,$Product B$2],[$Activity $1,$$$65,000,$Square feet,$2,900,6,500],[$Activity $2,$$$80,000,$Units repaired,$3,940,6,460],[$Activity $3,$$$114,000,$Orders,$8,900,2,500]]$

Annual production and sales level of Product A$1$ is $10,180$ units, and the annual production and sales level of Product B$2$ is $24,010$ units. What is the approximate overhead cost per unit of Product B$2$ under activity$-$based costing?

Multiple Choice

$$13\mathrm{.}69$