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: 
Annual production and sales level of Product A is 34,300 units,and the annual production and sales level of Product B is 69,550 units.
-What is the approximate overhead cost per unit of Product B under activity-based costing?
Definitions:
Illness Etiology
The study and analysis of the causes or reasons behind a particular disease or medical condition.
Chronic Obstructive Pulmonary Disease
A group of lung conditions, including emphysema and chronic bronchitis, that block airflow and make it difficult to breathe.
Inflammatory Response
The body's defense mechanism that involves blood vessels, immune cells, and inflammatory substances to eliminate the cause of injury or infection.
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