A company has two products: A1 and 82. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activities: Activity Activity 1 Activity 2 Budgeted Cost $50,000 $ 65,000 Activity Cost Driver Square feet Product A1 Budgeted Activity Product B2: 1,400 5,000 Activity 3 $ 84,000 Units repaired Orders 2,440 4,960 7,400 1,000 Annual production and sales level of Product A1 is 8,680 units, and the annual production and sales level of Product 82 is 22,510 units. What is the approximate overhead cost per unit of Product At under activity-based costing?