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Allure Company Manufactures and Distributes Two Products,M and XY What Is the Total Overhead Per Unit Allocated to Product

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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:
 Acturity  Cost Driser  Amount  M ×Y Production  Number of $82,000812 setups  setups  Material  Number of 48,0005624 handling  parts  Packaging  Number of 130,00080,00050,000 costs  units $260,000\begin{array}{|l|l|r|r|r|}\hline \text { Acturity } & \text { Cost Driser } & \text { Amount } & \text { M } & \times Y \\\text { Production } & \text { Number of } & \$ 82,000 & 8 & 12 \\\text { setups } & \text { setups } & & & \\\hline \text { Material } & \text { Number of } & 48,000 & 56 & 24 \\\text { handling } & \text { parts } & & & \\\text { Packaging } & \text { Number of } & 130,000 & 80,000 & 50,000 \\\text { costs } & \text { units } & & & \\\hline&&\underline{\$260,000}&&\\\hline\end{array}

What is the total overhead per unit allocated to Product M using activity-based costing (ABC) ?

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