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	$153,300	4,300	4,100
Activity 2	$104,880	7,100	8,100
Activity 3	$138,320	3,800	6,600

Annual production and sales level of Product A is 78,500 units, and the annual production and sales level of Product B is 25,700 units. What is the approximate overhead cost per unit of Product B under activity-based costing?