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 Activity 1 Activity 2 Budgeted Cost $ 49,000 Activity Cost Driver Square feet Product A1 Product B2 1,300 4,900 $ 64,000 Activity 3 $ 82,000 Units repaired Orders 2,340 4,860 7,300 Annual production and sales level of Product A1 is 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? 900