Acompany 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: budgeted activity activity cost pool budgeted cost product a1 product b2 activity 1 $ 63,000 2,700 6,300 activity 2 $ 78,000 3,740 6,260 activity 3 $ 110,000 8,700 2,300 annual production and sales level of product a1 is 9,980 units, and the annual production and sales level of product b2 is 23,810 units. what is the approximate overhead cost per unit of product a1 under activity-based costing?

The business cycle is the periodic but irregular up-and-down movement in economic activity, measured by fluctuations in real gross domestic product (gdp) and other macroeconomic variables. a business cycle is typically characterized by four phases—recession, recovery, growth, and decline—that repeat themselves over time. economists note, however, that complete business cycles vary in length. the duration of business cycles can be anywhere from about two to twelve years, with most cycles averaging six years in length. some business analysts use the business cycle model and terminology to study and explain fluctuations in business inventory and other individual elements of corporate operations. but the term "business cycle" is still primarily associated with larger (industry-wide, regional, national, or even international) business trends.