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	$177,100	4,700	4,500
Activity 2	$119,280	7,900	8,900
Activity 3	$153,440	4,200	7,000

Annual production and sales level of Product A is 92,100 units, and the annual production and sales level of Product B is 23,400 units. What is the approximate overhead cost per unit of Product B under activity-based costing?