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: Production setups Material handling Packaging costs Number of setups Number of parts Number of units $ 87000 54,000 24 34 192,500 87,000 58,000 16 51 $333,500 What is the total overhead per unit allocated to Product M using activity-based costing (ABC)? O $2.43. O $2.10 O $2.30. O $2.60