1 Darwen Pic is a manufacturer of electrical household equipment. The Finance Manager provided you with the direct costs of two of its products. Product Micro Delta E E Direct materials 2.60 3.90 Direct labour 3.50 2.70 You have also been provided with what the total overhead cost is made up as follows: E Stores cost 140,000 Production set up cost 280,000 Quality control inspection 180,000 600.000 The budgeted production is for 60,000 of Micro and 25.000 units of Delta. Each product is expected to make the following use of service activities: Micro Delta Materials requisitions 100 220 Production set ups 80 200 Quality control Inspections 30 60 Required: Calculate the budgeted cost per unit for each product using Activity Based Costin