5 Galileo plc uses the activity-based costing (ABC) approach to measure the full cost of product A. Overhead costs have been traced to cost pools and cost drivers have been identified for each cost pool, as follows: Overheads Cost pool Cost driver () Order processing 57,000 2,000 Customer orders Purchasing Operations 145,000 10,000 Purchase orders 110,000 11,000 Direct labour hours Distribution TOTAL 13,000 1,000 Deliveries 325,000 Galileo plans to produce 150 units of product A, which will lead to 150 customer orders, 1,000 purchase orders, 1,250 direct labour hours and 75 deliveries. Direct material and direct labour costs per unit of Product A amount to 1,200. Required: Using the principles of activity-based costing, calculate the full cost per unit of product A