A company makes 2 products, Product X and Product Y. Each product is processed through two cost centres, CC1 and CC2. The following budgeted data is available:

CC1CC2

Allocated and apportioned overheads126,000180,000

(All overheads are fixed costs)

Direct labour hours per unit

Product X1.52.0

Product Y1.22.6

The budgeted production is 12,000 units of Product X and 10,000 units of Product Y. Fixed overheads are absorbed into costs on a direct labour hour basis.

Required

Calculate the budgeted total fixed overhead cost per unit for Product X and for Product Y using Absorption Costing Principles