ASV (Pty) Ltd has a single production centre and has provided the following budgeted information for the next period.

				Product A	Product B	Product C	Total (P)
Production and sales units				40, 000	25, 000	10, 000	75,000
Direct material cost			per	25	20	18	1, 680, 000
unit (P)
Direct	labour	hours	per	3,	4	2	240, 000
unit
Machine hours per unit				2	4	3	210, 000
Number	of	production		5	10	25	40
runs
Number of component				15	25	120	160
Receipts
Number	of	production		15	10	25	50
orders

Direct labour is paid P8 per hour.

Overhead costs in the period are expected to be as follows:

	BWP
Setup	140,000
Machine	900,000
Goods inwards	280,000
Packing	200,000
Engineering	180,000

1,700,000

Assume the following cost drivers:

Cost driver

Setup Number of production runs

Machine Machine hours

Goods inwards Number of receipts

Packing Number of production orders

Engineering Number of production orders

Required:

Calculate the unit costs for the products based on the Activity Based Method (ABC).

(25 marks)