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 Production setups Material handling Packaging costs Cost Driver Number of setups Amount $ 79,000 M XY 3 7 Number of parts Number of units 43,000 193,000 64 16 105,000 44,000 $315,000 What is the total overhead per unit allocated to Product XY using activity-based costing (ABC)? Multiple Choice O $277 $275 O $1.85 $211