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 Activity 1 Activity 2 Activity 3 Budgeted Cost $89, eee $64,000 $97,200 Budgeted Activity Product Product B 3,2ee 3,000 4,700 5,700 2,700 5,45e Annual production and sales level of Product Als 34,500 units, and the annual production and sales level of Product is 69.750 units What is the approximate overhead cost per unit of Product B under activity based costing