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:

Activity Budgeted Cost Activity Cost Driver Budgeted Activity

Product A Product B

Activity $1$ $ $101,000$ Square feet $4,4004,200$

Activity $2$ $ $76,000$ Units produced $5,9006,900$

Activity $3$ $ $121,000$ Setups $3,9006,650$

Annual production and sales level of Product A is $35,700$ units, and the annual production and sales level of Product B is $70,950$ units. What is the approximate overhead cost per unit of Product A under activity$-$based costing?