Betta Ball Sports manufactures two products (Rubber Soccer Ball & Leather Soccer Ball) using the same machinery processes. You are provided with the following information relating to the existing production period.

Product	Volume	Material Cost per unit (R)	Direct Labour cost per unit (R)	Machine time per unit (Hours)
Rubber Ball	1000	5.00	5.50	0.35
Leather Ball	700	20.00	2.00	1.00

Total production Overheads are as follows:

• Machine department: R50 000 (machine hours is the cost driver)
• Setup costs: R5 000
• Ordering Costsmaterials: R2 000
• Handling materials: R8 000

An analysis of production overhead activities for the period for the volume of products manufactured revealed the following:

Product	# set-ups	# material orders	# times material were handled
Rubber Ball	1	1	2
Leather Ball	2	1	3

Calculate the total budgeted product cost per unit for the Rubber Ball using Activity Based Costing (ABC). Round all answers to two decimal places