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 Activity 1 Activity 2 Activity 3 Budgeted Cost s 93, 000 Product AProduct B 3, 600 3,400 68,000 5,100 6,100 $105, 000 3, 15, 850 Annual production and sales level of Product A is 34,900 units, and the annual production and sales level of Product B is 70,150 units. What is the approximate overhead cost per unit of Product B under activity-based costing? Multiple Choice $3.30