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:

$\backslash$table$[[$Activity$,$Budgeted Cost,Activity Cost Driver,$\backslash$table$[[$Budgeted$],[$Product A$]],\backslash$table$[[$Activity$],[$Product B$]]],[$Activity $1,$$$96,000,$Square feet,$3,900,3,700],[$Activity $2,$$$71,000,$Units produced,$5,400,6,400],[$Activity $3,$$$111,000,$Setups,$3,400,6,150]]$

Annual production and sales level of Product A is $35,200$ units, and the annual production and sales level of Product B is $70,450$ units. What is the approximate overhead cost per unit of Product A under activity$-$based costing?

Multiple Choice