Budgeted Activity Product A Product B Activity cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $ 106,000 $ 81,000 $131,000 4,900 6,400 4,400 4,700 7,400 7,150 Annual production and sales level of Product A is 36,200 units, and the annual production and sales level of Product B is 71.450 units. What is the approximate overhead cost per unit of Product B under activity-based costing? Multiple Choice $11.04 $3.91 O $10.26 $141