ed 21. A company has two products: A and B. 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 Product A Product B 3,700 Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $96,000 $71,000 $111,000 3,900 5,400 3,400 6,400 6,150 Annual production and sales level of Product A is 35,200 units, and the annual production and sales level of Product B is 70,450 units. What is the approximate overhead cost per unit of Product B under activity-based costing? $3.45 $2.22 $10.28 $12.63 $1.82