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: Budgeted Activity Activity Activity 1 Activity 2 Budgeted Cost $ 91,000 Activity Cost Driver Square feet Product A Product B 3,400 3,200 $ 66,000 Activity 3 $ 101,000 Units produced Setups 4,900 5,900 2,900 5,650 Annual production and sales level of Product A is 34,700 units, and the annual production and sales level of Product B is 69,950 units. What is the approximate overhead cost per unit of Product B under activity-based costing?