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	$91,000	3,400	3,200
Activity 2	$66,000	4,900	5,900
Activity 3	$101,000	2,900	5,650

Annual production and sales level of Product A is 34,700 units, and the annual production and sales level of Product B is 69,950 units. What is the approximate overhead cost per unit of Product A under activity-based costing?

A)$2.08

B)$3.20

C)$2.10

D)$10.29

E)$13.79

---------------------------

ignore:

Q: 30