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 A1 under activity-based costing?
Definitions:
Demanding
Requiring or claiming more time, attention, effort, or resources than is considered usual or reasonable.
Cognitive Dissonance
A psychological state resulting from holding two or more contradictory beliefs, ideas, or values at the same time.
Self-Presentation
The process of controlling the image and impressions one conveys to others in social contexts.
Symbolic Self-Completion
A psychological theory suggesting that individuals strive to achieve and display symbols of success and competence to themselves and others to compensate for what they perceive as a lack in their self-identity.
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