O 3) 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
Activity Cost Pool	Budgeted Cost			Product A			Product B
Activity 1	$	93,000			3,600			3,400
Activity 2	$	68,000			5,100			6,100
Activity 3	$	105,000			3,100			5,850

Annual production and sales level of Product A is 34,900 units, and the annual production and sales level of Product B is 70,150 units. What is the approximate overhead cost per unit of Product B under activity-based costing?

Multiple Choice

• $3.30

• $2.15

• $10.28

• $13.29

• $1.97