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	$	92,000			3,500			3,300
Activity 2	$	67,000			5,000			6,000
Activity 3	$	103,000			3,000			5,750

Annual production and sales level of Product A is 34,800 units, and the annual production and sales level of Product B is 70,050 units. What is the approximate overhead cost per unit of Product B under activity-based costing?

Multiple Choice

• $3.25

• $10.28

• $2.02

• $13.53

• $2.13