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 activities: Activity Activity 1 Activity 2 Budgeted Cost $ 102,000 Activity Cost Driver Square feet Product A Budgeted Activity Product B 4,500 4,300 Activity 3 $ 77,000 $123,000 Units produced Setups 6,000 7,000 4,000. 6,750 Annual production and sales level of Product A is 35.800 units, and the annual production and sales level of Product B is 71.050 units. What is the approximate) overhead cost per unit of Product A under activity-based costing?