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:ActivityCost DriverAmountMXYProduction setupsNumber of setups$82,000 8 12 Material handlingNumber of parts 48,000 56 24 Packaging costsNumber 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)?

A. $2.60.
B. $2.00.
C. $2.27.
D. $1.83.


Answer: D

Business

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