A company manufactures two products, A and B, for which the following information is available: Budgeted production (units) Labour hours per unit Number of production runs required Number of inspections during production Total production set up costs $240,000 Total inspection costs $180,000 Other overhead costs $21,600 Product A Product B 3,000 12,000 24 60 15 30 15 9 Other overhead costs are absorbed on a per labour hours basis. Using activity-based costing, what is the total budgeted overhead cost per unit of Product B? O $5.63 O $11.13 O $29.44 O $102.70