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 Activity 3 Budgeted Cost $ 62,000 $ 77,000 $ 108,000 Activity Cost Driver Square feet Units repaired Orders Budgeted Activity Product A1 Product B2 2,600 6,200 3,640 6,160 8,600 2,200 Annual production and sales level of Product A1 is 9,880 units, and the annual production and sales level of Product B2 is 23,710 units. What is the approximate overhead cost per unit of Product B2 under activity-based costing