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 $ 99,000 $ 74,000 $117,000 4,200 5,700 3,700 4,000 6,700 6,450 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 A under activity-based costing? | o $1.68 o $3.59 o $2.30 o $10.27 o $12.07