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: Production setups Material handling Packaging costs Number of setups Number of parts Number of units S 73,000 49,000 18 17 246,000 96,000 64,000 12 68 $368,000 What is the total overhead per unit allocated to Product M using activity-based costing (ABC)? $1.91 O s2.38, O $2.30. O s2.25