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 Product A Product B ms Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $102,000 $ 77,000 $123,000 4,500 6,000 4,000 4,300 7,000 6,750 Annual production and sales level of Product A is 35,800 units, and the annual production and sales level of Product B is 71,050 units. What is the approximate overhead cost per unit of Product A under activity-based costing