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 Production setups Material handling Packaging costs Number of setups Number of parts Number of units Amount $ 84,000 M XY 8 12 42,000 211,500 56 24 70,000 50,000 $ 337,500 What is the total overhead per unit allocated to Product XY using activity-based costing (ABC)? Note: Do not round intermediate calculations; round your final answer to the nearest cent.