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 three activities Budgeted Activity Activity Activity 1 Activity 2 Activity 3 Budgeted Cost $105,000 $80,000 129,000 Activity Coat Driver Square feet Units produced Setups Product A Product D 4,800 4,600 6,300 4.300 3,300 7,050 Annual production and sales level of Product A is 36300 units, and the annual production and sales level of Product B is 71.350 units. What is the approximate overhead cost per unit of Product B under i activity based costing