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 Product Product B Activity Cost Pool Activity 1 Activity 2 Activity Budgeted Cost $ 98,000 $ 73,000 $115,000 4,100 5.600 3.600 3,900 6,600 6,358 Annual production and sales level of Product A 35.400 units, and the annual production and sales level of Product Bs 70,650 units. What is the approximate overhead cost per unit of Product Bunder activity based costing Multiple Choice $354 5227