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: Activity Cost Driver
Amount M XY Production setups Number of setups $ 79,000 3 7
Material handling Number of parts 43,000 64 16 Packaging costs
Number of units 193,000 105,000 45,000 $ 315,000 What is the total
overhead per unit allocated to Product XY using activity-based
costing (ABC)?