ABCuld make pro Product Y Product X E150 100 Direct materials E90 15 15000 20 Direct labour 50 Direct labour hours 13 Annual production (units) 15000 Number of setups per annum 10 Number of parts suppliers 20 Overheads E Output related overheads 300,000 Quality control 120,000 Machine set up overheads 100,000 Supplier related overheads 160,000 Total 680,000 ABC Ltd use direct labour hours as basis for apportioning production overheads Required complete the solution below. X (no answer Using traditional costing system the production overhead cost perunit for Product is