Cooper's Components uses an activity-based costing system for its product costing. For the last quarter, the following data relate to costs, output volume and cost drivers:

a. If set-up costs are driven by the number of production runs, what is the set-up cost per unit traced to product A?

b. If materials handling costs are driven by the number of stores orders, what is the materials handling cost per unit traced to product B?

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Overhead costs Machinery Set-ups Materials handling Total 172,000 66,000 45,000 283,000 C Product Production and sales Number of production runs Number of stores A B 4,000 units 3,000 units 2,000 units 12 12 5 8 6 4 orders Direct costs Machine hours Direct labour hours per unit per unit per unit 25 35 15 5 2 3 4 2 4