$\backslash$table$[[$Activity$,$Cost Driver,Amount,M$,$XY$],[$Production setups,Number of setups,$$84,000,8,12],[$Material handling,Number of parts,$42,000,56,24],[$Packaging costs,Number of units,$211,{500}_{?},70,000,50,000],[,,$$$337,{500}_{?},,]]$

What is the total overhead per unit allocated to Product XY using activity$-$based costing $($ABC$)?$ Note: Do not round intermediate calculations; round your final answer to the nearest cent.

Multiple Choice

$$2\mathrm{.}66$

$$2\mathrm{.}52$

$$2\mathrm{.}81$

$$3\mathrm{.}02$