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	Budgeted Cost	Activity Cost Driver	Budgeted Activity
			Product A1	Product B2
Activity 1	$ 58,000	Square feet	2,200	5,800
Activity 2	$ 73,000	Units repaired	3,240	5,760
Activity 3	$ 100,000	Orders	8,200	1,800

Annual production and sales level of Product A1 is 9,480 units, and the annual production and sales level of Product B2 is 23,310 units. What is the approximate overhead cost per unit of Product A1 under activity-based costing?

Multiple Choice

• $7.25

• $8.11

• $10.00

• $13.10

• $4.58