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 $105,000 4,800 4,600 Activity 2 $ 80,000 6,300 7,300 Activity 3 $129,000 4,300 7,050 5:42 Annual production and sales level of Product A is 36,100 units, and the annual production and sales level of Product Bis 71,350 units. What is the approximate overhead cost per unit of Product B under activity-based costing? Multiple Choice $3.87 $10.26 Multiple Choice O $3.87 $10.26 O $2.45 $11.17 b $1.44