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 Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $ 93,000 $ 68,000 $ 105,000 3,600 5,100 3,100 3,400 6,100 5,850 Annual production and sales level of Product A is 34.900 units, and the annual production and sales level of Product B is 70,150 units. What is the approximate overhead cost per unit of Product B under activity- based costing? Multiple Choice O $3.30 $10.28 $1.97 O O O $13.29 $2.15