Company C produces two products: Product X and Product Y. The total overhead costs for the company amount to $200,000. Using an activity-based costing approach, allocate the overhead costs to each product based on the following activity usage:

• Product X: 2,000 machine hours, 1,000 material moves
• Product Y: 1,500 machine hours, 2,500 material moves Calculate the overhead cost per unit for each product and discuss the advantages of using ABC for cost allocation.