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 Amount M XY Number of setups $ 80,000 15 35 Number of parts Number of units 55,000 249,000 54 36 96,000 64,000 $384,000 What is the total overhead per unit allocated to Product M using activity-based costing (ABC)? Multiple Choice $2.15. $2.40. $2.11. $2.78.