Activity Based Costing

The overhead cost is now being allocated based on the following table below:

Category	Plant and Equipment	Management	Purchasing	Sales and Shipping
Total Cost	$700.00	$2,200.00	$600.00	$1,500.00
Cost Allocation	Square feet	Labor hours	Purchase orders	Customer orders
Total units used	10000	2400	130	91
Product A	1000	500	10	5
Product B	2000	450	35	20
Product C	3000	690	60	41
Product D	4000	760	25	25

Determine the following based on the original production plan (product A -700, B-350, C-80 and D-42):

1. Profit per product?