A company makes two distinct types of toys P & Q$.$ The total expenses during a period

as shown by the books for the assembly of $600$ of the type P and $800$ of the type Q are

as under:

Material Rs$\mathrm{.}1,98,000$

Direct Wages Rs$.12,000$

Stores overheads Rs$.19,800$

Operating expenses of the machine Rs$.4,400$

Depreciation Rs$.2,200$

Labour amenities Rs$.1,500$

Work general overhead Rs$.30,000$

Administration and selling overhead Rs$.26,800$

The other data is given below P : Q

Material cost ratio per unit $1$ : $2$

Direct Labour ratio per unit $2$ : $3$

Machine utilization ratio per unit $1$ : $2$

Calculate the cost of each toy per unit giving the bases of apportionment adopted by

you.