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:
Root Cortex
The layer of plant tissue between the epidermis and the vascular cylinder in roots, important for storage and transport of nutrients.
Collenchyma Cells
Plant cells characterized by their elongated shape and thickened cell walls, providing support and structure.
Macronutrients
Essential nutrients required by organisms in relatively large quantities for growth and health, including carbohydrates, proteins, and fats.
Micronutrients
Essential nutrients that organisms need in small amounts, such as vitamins and minerals, for proper health and development.
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