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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

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 Budgeted Activity
Activity Pool Cost Cost Product A Product B
Activity 1 $160,000 2,600 2,400
Activity 2 $140,000 2,500 2,500
Activity 3 $152,000 2,200 1,800

Annual production and sales level of Product A is 34,300 units, and the annual production and sales level of Product B is 13.393 units. What is the approximate overhead cost per unit of Product B under activity-based costing?(rounded to zero decimal places)

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