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: Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $ 98,000 $ 73,000 $115, eee Budgeted Activity Product A Product B 4,100 3,900 5,600 6,600 3,600 6,350 Annual production and sales level of Product A is 35,400 units, and the annual production and sales level of Product B is 70,650 units. What is the approximate overhead cost per unit of Product B under activity-based costing? Multiple Choice $12.25 $173 $10 27 O $354