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	$	96,000			3,900			3,700
Activity 2	$	71,000			5,400			6,400
Activity 3	$	111,000			3,400			6,150

Annual production and sales level of Product A is 35,200 units, and the annual production and sales level of Product B is 70,450 units. What is the approximate overhead cost per unit of Product B under activity-based costing?

Multiple Choice

• $3.45

• $2.22

• $10.28

• $12.63

• $1.82