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: Budgeted Activity Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost S87,000 S62,000 $93,000 Product 3,000 4,500 2.500 Product B 2,800 5.500 5.250 Annual production and sales level of Product A is 34,300 units, and the annual production and sales level of Product B is 69,550 units. What is the approximate overhead cost per unit of Product A under activity-based costing? O A. $2.33 O B. $10.28 O C. $3.00 O D. $2.00 O E. $15.00