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	Budgeted Cost	Activity Cost Driver	Budgeted Activity
			Product A	Product B
Activity 1	$ 105,000	Square feet	4,800	4,600
Activity 2	$ 80,000	Units produced	6,300	7,300
Activity 3	$ 129,000	Setups	4,300	7,050

Annual production and sales level of Product A is 36,100 units, and the annual production and sales level of Product B is 71,350 units. What is the approximate overhead cost per unit of Product A under activity-based costing?

• $1.44

• $11.17

• $3.87

• $10.26

• $2.45