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 Activity 1 Activity 2 Activity 3 Budgeted Cost $ 92,000 $ 67,000 $103,000 Product A Product B 3,500 5,000 3,000 3,300 6,000 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