A company has two products: A1 and B2. It uses activity based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activities: Budgeted Activity Activity Budgeted cost Activity Cost Driver Product Al Product 32 Activity 1 $ 49,000 Square feet 1,300 4,900 Activity 2 $ 64,000 Units repaired 2,340 4,860 Activity 3 $ 82,000 Orders 7,300 900 Annual production and sales level of Product Alls 8,580 units, and the annual production and sales level of Product B2 is 22,410 units. What is the approximate overhead cost per unit of Product B2 under activity-based costing Multiple Choice $10.00 $8.89 $7.90 $4.06 $12.13