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 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. $2.27. b. $1.79. c. $2.33. d. none of the given answer. e. $1.83. 3 at of Company XYZ produced and sold $1,000 units. The total direct materials cost was $1,000, the direct labor cost was $18,000, the manufacturing overhead cost was $5,000. The variable selling and administrative cost was $12,000 while the fixed selling and administrative expenses was $3,000. How much is the unit product cost in ($)? Select one: a. 36 b. 39 c. 24 d. 19 e. None of the given answers