Lexicon Ltd manufactures two products, Gribbs and Huttles. Gribbs require 1 direct labour hour and Huttles require 2 direct labour hours in a single production cost centre. Three overhead generating activities have been identified: setting up, quality testing and order handling. The following data is available:

Overhead costs:

Setting-up costs £60,000 Quality testing costs £50,000 Order handling £30,000

£140,000 Total Gribbs Huttles Number of units 11,000 4,000 7,000 Number of direct labour hours 18,000 4,000 14,000 Number of set-ups 20 8 12 Number of quality tests 50 20 30 Orders 40 15 25 Calculate the overhead cost of one Gribb and one Huttle, using the direct labour rate as the basis for absorption.