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 is three activities: Annual production and shes level of Product A1 is 8,580 units, and the annual peoduction and sales level of Product 82 is 22,410 units. What is the approximate overhead cost per unit of Product B2 under activity-based costing