A company manufactures 2 products, A & B, and furnishes the following data. The annual output (units) for A & B are 5000 and 60000 respectively. The machine hours attributable to A & B are 20,000 and 120,000 respectively. Total number of purchase orders attributable to A & B are 160 & 384 respectively. The set-ups associated with A & B are 20 and 44 respectively. The annual overheads are; Volume related costs Rs 550,000; Set-up Costs Rs 820,000 and Procurement Costs Rs 618,000. You are required to compute the cost per unit of product A & B based on Activity Based Costing Method?