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 Packaging costs Number of units 48,000 130,000 56 24 50,000 80,000 $ 260,000 What is the total overhead per unit allocated to Product XY using activity-based costing (ABC)? Select one: O a. $1.83. O b. none of the given answer. O c. $2.27. O d. $2.33. O e. $1.79.