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 activity cost pools: Budgeted Activity Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $68,000 $83,000 $120,000 Product A1 3,200 4,240 9,200 Product B2 6,800 6,760 2,800 Annual production and sales level of Product A1 is 10,480 units, and the annual production and sales level of Product 82 Is 24,310 units. What is the approximate overhead cost per unit of Product A1 under activity-based costing? O $515 O $1000 O $6.80 O $13.91 O $755