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: Activity Cost Driver Amount M XY Production setups Number of setups $ 82.000 B 12 Material handling Number of parts 48,000 56 24 Packaging costs Number of units 130.000 80,000 50,000 $ 260,000 What is the total overhead per unit allocated to Product M using activity-based costing (ABC)?