A company has two products: A1 and B2. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity each of its three activity cost pools. Budgeted Activity Activity cost Budgeted Pool Product Al Product B2 Cost Activity i $52,000 1,600 5,200 Activity 2 $67,000 2,640 5,160 Activity 3 $88,000 7,600 1,200 Annual production and sales level of Product Al is 8,880 units, and the annual production and sales level of Product B2 is 22,710 units. What is the approximate overhead cost per unit of Product B2 under activity based costing? Multiple Choice $12.49 $10.00