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 Product A Product B $104,000 4700 4500 $79,000 6200 7200 $127,000 4200 6950 Annual production and sales level of Product A is 36,000 units, and the annual production and sales level of Product B is 71,250 units. What is the approxi mate overhead cost per unit of Product B under activity-based costing? $2.42 $3.82 $1.48 $10.26 $11.30