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

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 activities:
\table[[,,,Budgeted Activity],[Activity,Budgeted Cost,Activity Cost Driver,Product A,Product B],[Activity 1,$103,000,Square feet,4,600,4,400],[Activity 2,$78,000,Units produced,6,100,7,100],[Activity 3,$125,000,Setups,4,100,6,850]]
Annual production and sales level of Product A is 35,900 units, and the annual production and sales level of Product B is 71,150 units. What is the approximate overhead cost per unit of Product A under activity-based costing?
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