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 Budgeted Cost Product A Product B Activity 1 $ 93,000 3,600 3,400 Activity 2 Activity 3 $ 68,000 5,100 6,100 $105,000 3,108 5,850 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?