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 Number of parts Number of units Amount $ 79,000 58,000 300,500 $437,500 M XY 16 24 64 16 105,000 70,000 What is the total overhead per unit allocated to Product M using activity-based costing (ABC)? $2.46. $1.96. () $2.56. () $2.50