SCS Co$.$ uses activity$-$based costing in their manufacturing process. The company produces two products, ABC and XYZ$.$ SCS has provided their costing department the following information from this year$$s budget relating to the production of these two products:

ABC XYZ

Units to be produced $4,0006,000$

Machine$-$hours expected $80160$

Direct labor$-$hours expected $160240$

Materials handling $($number of moves$)4856$

Machine setups $($number of setups$)1612$

The following costs are expected to be incurred throughout the year and are related to the cost drivers being measured:

Expected Total Costs

Direct Labor Wages $$40,000$

Materials handling $$3,200$

Labor$-$related overhead $$33,600$

Machine setups $$5,600$

What is the expected overhead allocated per unit of product ABC?

NOTE: Round all per$-$unit amounts to the nearest cent.

Select one:

a$.$ $$8\mathrm{.}24$

b$.$ $$4\mathrm{.}14$

c$.$ $$1\mathrm{.}17$

d$.$ None of the amounts listed.

e$.$ $$4\mathrm{.}53$