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 Product A Product B Activity 1 $ 104,000 4,700 4,500 Activity 2 $ 79,000 6,200 7,200 Activity 3 $ 127,000 4,200 6,950

Annual production and sales level of Product A is 36,000 units, and the annual production and sales level of Product B is 71,250 units. What is the approximate overhead cost per unit of Product A under activity-based costing?