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:Annual production and sales level of Product A is 61,500 units, and the annual production and sales level of Product B is 31,100 units. What s the approximate overhead cost per unit of Product B under activity-based costing?$2.40 $6.00 $6.65 $17.00 $12.80