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	Budgeted Cost			Product A			Product B
Activity 1	$	90,000			3,300			3,100
Activity 2	$	65,000			4,800			5,800
Activity 3	$	99,000			2,800			5,550

Annual production and sales level of Product A is 34,600 units, and the annual production and sales level of Product B is 69,850 units. What is the approximate overhead cost per unit of Product A under activity-based costing?

Multiple Choice

• $2.14

• $10.29

• $3.15

• $14.06

• $2.08