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 Activity Budgeted Cost Product Product B Activity 1 $101,090 4,400 4,200 Activity 2 $ 76,000 5,900 6,900 Activity 3 $121,000 3,900 6,650 Annual production and sales level of Product A is 35.700 units, and the annual production and sales level of Product B is 70,950 units What is the approximate overhead cost per unit of Product A under activity-based costing? Multiple Choice $160 Multiple Choice $160 $3.58 $2.35 $10 27 $1174