Shanghi 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: Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $ 95,000 $ 70,000 $109,000 Budgeted Activity Product A Product B 3,800 3,600 5,300 6,300 3,300 6,050 Annual production and sales level of Product A is 35,100 units, and the annual production and sales level of Product B is 70,350 units. What is the approximate overhead cost per unit of Product B under activity-based costing? Multiple Choice $2.20 $12.84 $3.40