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 M using activity-based costing (ABC)? Note: Do not round intermediate calculations; round your final answer to the nearest cent. $1.80 $2.43 $2.20 $2.05