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 $107,006 $ 82,000 $133,000 Product A ProductB 4,800 7,500 7,250 5,000 6,500 4,500 100% Ctrl+0 Annual production and sales level of Product A is 36,300 units, and the annual production and sales level of Product B is 71,550 units. What is the approximate overhead cost per unit of Product B under activity-based costing