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	$159,100	4,400	4,200
Activity 2	$108,420	7,300	8,300
Activity 3	$142,040	3,900	6,700

Annual production and sales level of Product A is 81,900 units, and the annual production and sales level of Product B is 25,030 units. What is the approximate overhead cost per unit of Product B under activity-based costing?

$2.25

$9.00

$18.50

$6.95

$13.40