5) Coopers Components uses an activity-based system for its product costing. For the last quarter, the data in Tables relates to costs, output volume, and cost drivers:

Overhead costs
Machinery	172 000
Set-ups	66 000
Materials handling	45 000
Total	283 000

Product A	Product B	Product C
Production and sales	4 000 units	3 000 units	2 000 units
Number of production runs	12	5	8
Number of stores orders	12	6	4

Per unit A	Per unit B	Per unit C
Direct costs	25	35	15
Machine hours	5	2	3
Direct labour hours	4	2	4

a) Calculate the production overhead cost attributed to each product unit using an Activity based approach

b) Calculate total cost attributed to each product unit using an activity based approach.