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 activities: Activity Activity 1 Activity 2 Activity 3 Budgeted Cost $ 99,000 $ 74,000 $ 117,000 Activity Cost Driver Square feet Units produced Setups Budgeted Activity Product A Product B 4,200 4,000 5,700 6,700 3,700 6,450 Annual production and sales level of Product Als 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? Multiple Choice O $3.59 O $10.27 $12.07 O $2.30 O $1.68