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:

Activity Budgeted Cost Activity Cost Driver Budgeted Activity

Product A$1$ Product B$2$

Activity $1$ $ $68,000$ Square feet $3,2006,800$

Activity $2$ $ $83,000$ Units repaired $4,2406,760$

Activity $3$ $ $120,000$ Orders $9,2002,800$

Annual production and sales level of Product A$1$ is $10,480$ units, and the annual production and sales level of Product B$2$ is $24,310$ units. What is the approximate overhead cost per unit of Product A$1$ under activity$-$based costing?

Multiple Choice

$$7\mathrm{.}55$

$$6\mathrm{.}80$

$$10\mathrm{.}00$

$$5\mathrm{.}15$

$$13\mathrm{.}91$