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 $ 69,000 52,000 XY 14 15 215,000 112,000 48,000 6 60 $336,000 What is the total overhead per unit allocated to Product M using activity-based costing (ABC)? O$2.52 O $2.57 O $2.10 O $1.90