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: Activity Cost Driver Production setups Material handling Packaging costs Number of setups Amount $ 73,000 M XY 12 18 Number of parts 49,000 68 23 Number of units 246,000 $368,000 96,000 60,000 What is the total overhead per unit allocated to Product XY using activity-based costing (ABC)? Multiple Choice $2.51 $2.26. $2.03