TB MC Qu. 9-89 (Algo) Allure Company manufactures and distributes... 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: What is the total overhead per unit allocated to Product XY using activity-based costing (ABC)? Multiple Choice $2.45. $2.22. $274 $2.26