24. RS Company manufactures and distributes two products, R and S. Overhead costs are currently allocated using the number of units produced as the allocation base. The controller has recommended changing to an activity-based costing (ABC) system. She has collected the following information: Cost Driver Number of setups Number of parts Number of units Activity Amount S 82.000 48,000 130,000 Production setups 12 24 Material handling 56 Packaging costs 80,00050,000 $260,000 What is the total overhead per unit allocated to Product S using activity-based costing (ABC) A. $2.60 B. $2.27. C. $2.00. D. $1.83