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: Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted cost $87,000 $62,000 $93,000 Budgeted Activity Product Product 3,000 2,800 4,500 5,500 2,500 -5,250 Annual production and sales level of Product Als 34,300 units, and the annual production and sales level of Product B is 69,550 units What is the approximate overhead cost per unit of Product A under activity based costing