A company has two products: A and B. It uses activity-based costing and has prepared the following onlysis showing budgeted cost and activity for each of its three activities Budgeted Activity Activity Activity 1 Activity 2 Activity 3 Budgeted Cost $107,000 $82,000 $133,000 Activity Cost Driver Square feet Units produced Setups Product A Product B 5,000 4,000 6,500 7,500 4,500 7,250 Annual production and sales level of Product A is 36,300 units, and the annual production and sales level of Product B is 71550 units. What is the approximate overhead cost per unit of Product A under activity-based cowling?