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	Budgeted Cost	Product A1	Product B2
Activity 1	$56,000	2,000	5,600
Activity 2	$71,000	3,040	5,560
Activity 3	$96,000	8,000	1,600

Annual production and sales level of Product A1 is 9,280 units, and the annual production and sales level of Product B2 is 23,110 units. What is the approximate overhead cost per unit of Product A1 under activity-based costing?

$7.37

$8.26

$10.00

$12.91

$4.46