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	$	82,000		8		12
Material handling	Number of parts		48,000		56		24
Packaging costs	Number of units		130,000		80,000		50,000
		$	260,000

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