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	$	99,000			4200			4000
Activity 2	$	74,000			5700			6700
Activity 3	$	117,000			3700			6450

Annual production and sales level of Product A is 35,500 units, and the annual production and sales level of Product B is 70,750 units. What is the approximate overhead cost per unit of Product B under activity-based costing?

Group of answer choices

$12.07

$2.30

$10.27

$3.59

$1.68