A company has two products: A1 and B2. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activity cost pools: 
Annual production and sales level of Product A1 is 8,480 units, and the annual production and sales level of Product B2 is 22,310 units. What is the approximate overhead cost per unit of Product B2 under activity-based costing?
Definitions:
Structuralists
An approach in sociology and anthropology that interprets society as a complex system whose parts work together to promote solidarity and stability.
Empiricism
A theory of knowledge asserting that information comes primarily from sensory experience and observation.
Universal Phenomena
Events, patterns, or characteristics that are found across all cultures and societies, transcending local or specific cultural customs.
Logocentrism
The prioritization of logic, reason, and language as the primary means of understanding or interpreting reality.
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