Allure Company manufactures and distributes two products, $M$ and $xY.$ 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:

What is the total overhead per unit allocated to Product XY using activity$-$based costing $($ABC$)?$

Note: Do not round intermediate calculations; round your final answer to the nearest cent.