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: 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? $10.28 $3.00 $2.33 $2.00 $15.00