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: Activity Cost Pool Budgeted Cost Budgeted Activity Product A Product B Activity 1 $ 99,000 4,200 4,000 Activity 2 Activity 3 $ 74,000 $117,000 5,700 6,700 3,700 6,450 Annual production and sales level of Product A is 35,500 units, and the annual production and sales level of Product B is 70,750 units. What is the approximate overhead cost per unit of Product B under activity-based costing? Multiple Choice $3.59 $2.30