A company manufactures two products, P and Q. Monthly data relating to production and sales are as follows. Product P Product Direct material cost per unit S20 $25 Direct labor hours per unit 1 hour 2 hours Direct labor cost per unit $25 Sales demand 200 units 900 units $50 Production overheads are $200,000 each month and are absorbed on a direct labor hour basis. There are five main areas of activity that can be said to consume overhead costs. The management accountant has gathered the following monthly information: Activity Total cost Cost driver Total Po Set up 30,000 Number of 6 setups Machining 60,000 Machine hours 3,000 300 2,700 Order handling 40,000 Number of orders Quality control|20,000 Number of 5 inspections Assembly 50,000 Assembly hours 2.000 500 1,500 200,000 4 Calculate the per unit cost (prepare the cost card), for Product P and Q, using absorption costing and ABC