Options are:

A. $2.48

B. $2.35

C. $2.38

D. $2.40

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 Amount M XY Production setups Number of setups $ 77,000 B 12 Material handling Number of parts 56,000 56 14 Packaging costs Number of units 203,000 84,000 56.000 $336,000 What is the total overhead unit wocated to Product Ming activity based costing ARCT