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 recom mended changing to an activity- based costing (ABC) system. She has collected the following information: XY Amount $ 90,000 54,000 296,000 Cost Driver Number of setups Number of parts Number of units Activity Production setups Material handling Packaging costs 30 20 28 42 120,000 80,000 $440,000 What is the total overhead per unit allocated to Product M using activity-based costing (ABC)