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 Product Product Activity Cost Pool Activity 1 Budgeted Cos $96,000 $71,000 $111,000 3,900 5,400 3,400 3,700 6,400 6,150 ctivity 2 Activity 3 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 A under activity-based costing