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	Amount			M		XY
Production setups	Number of setups	$	75,000		20		30
Material handling	Number of parts		51,000		49		21
Packaging costs	Number of units		219,000		90,000		60,000
		$	345,000

What is the total overhead per unit allocated to Product XY using activity-based costing (ABC)?