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: Cost Driver Activity Production setups Amount M XY Number of setups $90,000 45,000 12 18 Number of parts Material handling 63 27 Packaging costs Number of units 165,000 90,000 60,000 $300,000 What is the total overhead per unit allocated to Product M using activity-based costing. (C)