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 activity cost pools: Budgeted Activity Activity Cost Pool Budgeted Cost Product A Product B Activity 1 $99,000 4,200 4,000 Activity 2 $74,000 5,700 6,700 Activity 3 $117,000 3,700 6,450 Annual production and sales level of Product A is 35,500 units, and the annual production and sales level of Product B is 70,750 units. What is the approximate overhead cost per unit of Product A under activity-based costing?

$1.68

$3.59

$2.30

$10.27

$12.07