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 activity cost pools: Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $ 55,000 $ 70,000 $ 94,000 Budgeted Activity Product A1 Product B2 1900 5500 2940 5460 7900 1500 Annual production and sales level of Product A1 is 9180 units, and the annual production and sales level of Product B2 is 23,010 units. What is the approximate overhead cost per unit of Product B2 under activity-based costing? $8.33 $7.43 $10.00 $12.81 e $4.41