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:

$\backslash$table$[[$Activity$,$Cost Driver,Amount,M$,$XY$],[$Production setups,Number of setups,$$75,000,20,30],[$Material handling,Number of parts,$51,000,49,21],[$Packaging costs,Number of units,$219,000,90,000,60,000],[,,,,]]$

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

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

Multiple Choice

$$2\mathrm{.}10$

$$)7$