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 Budgeted Cost Activity Cost Driver Product A Product B Activity 1 $ 99 , 000 Square feet 4, 200 4,000 Activity 2 $ 74, 000 Units produced 5 , 700 6, 700 Activity 3 $ 117, 000 Setups 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 A under activity-based costing? Multiple Choice O $1.68 O $3.59 O $2.30 O $10.27