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	$100,800	3,300	3,100
Activity 2	$71,680	5,100	6,100
Activity 3	$103,320	2,800	5,600

Annual production and sales level of Product A is 44,500 units, and the annual production and sales level of Product B is 44,800 units. What is the approximate overhead cost per unit of Product A under activity-based costing?

$15.75

$10.28

$6.40

$2.68

$2.66