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 Activity 1 Activity 2 Activity 3 Budgeted Cost $87,000 $62,000 $93,000 Product A 3,000 4,500 2,500 Product B 2,800 5,500 5,250 Annual production and sales level of Product A is 34,300 units, and the annual production and sales level of Product B is 69,550 units. What is the approximate overhead cost per unit of Product B under activity-based costing? O $3.00 O $2.00 $10.28 $15.00 $2.33