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: Activity Activity 1 Activity 2 Budgeted Cost $ 61,000 Activity Cost Driver Square feet Product Al Budgeted Activity Product B2 2,500 6,100 Activity 3 $ 76,000 $ 106,000 Units repaired Orders 3,540 6,060 8,500 2,100 Annual production and sales level of Product A1 is 9,780 units, and the annual production and sales level of Product B2 is 23,610 units. What is the approximate overhead cost per unit of Product A1 under activity-based costing?