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: Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $100,000 $ 75,000 $119,000 Budgeted Activity Product A Product B 4,300 4,100 5,800 6,800 3,800 6,550 Annual production and sales level of Product A is 35,600 units, and the annual production and sales level of Product B is 70,850 units. What is the approximate overhead cost per unit of Product B under activity-based costing? Multiple Choice O $3.63 $2.32