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: Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $52,000 $67,000 $88,000 Budgeted Activity Product Al Product B2 1,600 2,640 7,600 5,200 5,160 1,200 Annual production and sales level of Product A1 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?

A compony has two products: A1 and 82 il uses activity-based costing and has prepared the following analysis showing bodgeted cost and activity for eoch of its three activity cost pools: Annusl producton and sales lewel of Product At is 8,880 units, and the annual production and sales lovel of Product B2 is 22.710 unats. What is the approximate overhead cost per unt of Product 82 under activing bused costing