A company has two products: A and B. It uses activity-based costing and prepares the following analysis showing budgeted cost and activity for each of its three activity cost pools:

Cost Pool	Overhead Cost Budgeted	Product A	Product B	Total
Activity 1	$ 80,000	200	800	1,000
Activity 2	$ 58,400	1,000	500	1,500
Activity 3	$360,000	600	5,400	6,000

The annual production and sales level of Product A is 18,188 units and the annual production and sales level of Product B is 31,652 units. The approximate overhead cost per unit of Product B under activity-based costing is:

Group of answer choices

a. $2.02

b. $5.00

c. $12.87

d. $22.40