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 35,500 units, and the annual production and sales ievel of Product B is 70,750 units What is the approximate overhead cost per unit of Product A under activity-based costing? $1.68 $3.59 $2.30 $10.27 $12.07