A Company makes two products using the same type of materials and skilled workers per unit. The following information is available. Product A Product B Budgeted Volume (units) 2,000 1,000 Material per unit ($) 4 2 Labour per unit ($) 3 4 Fixed costs relating to material handling amount to 100,000. The cost driver for these costs is the volume of material purchased. General fixed costs, absorbed on the bases of labour hours, amount to $180,000. Using activity-based costing, what is the total fixed overhead amount to be absorbed into each unit of product A (to the nearest whole $?) Question 14 Answer a. $134/unit b. $54/unit c. $40/unit d. $94/unit