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 hos recommended changing to an activity based costing (ABC) system. She has collected the following information: XY 28 Activity Production setups Material handling Packaging costs Cost Driver Number of setups Number of parts Number of units Amount $ 73,000 42,000 153,750 $ 268,750 18 72 75,000 50,000 What is the total overhead per unit allocated to Product M using activity-based costing (ABC)? O $2.42. O $2.15 O $1.97 O $2.30