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:
Organizational Politics
The use of power and social networking within an organization to achieve changes that benefit the individual or the organization.
Coercive Power
a form of power that is based on the ability to deliver punishments or impose penalties for noncompliance with expectations or directives.
Reward Power
The capability of an individual to offer positive incentives, such as promotions or bonuses, to influence others’ behaviors or attitudes.
Expert Power
The influence and authority someone has due to their specialized knowledge or expertise.
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