et on 9 red d out of XYZ 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: on 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 50,000 80,000 $260,000 What is the total overhead per unit allocated to Product M using activity-based costing (ABC)? Select one: a. none of the given answer. b. $2.27. c. $1.79. d. $1.83. e. $2.33.