Chandu Cables Ltd. is a manufacturing company that makes only three products P, Q and R. Data for the period ended last month are as follows:

	P	Q	R
Units produced	12,000	16,000	8,000
	Sh.	Sh.	Sh.
Sales price per unit	50	70	60
Direct material cost per unit	16	24	20
Direct labour cost per unit	8	12	8

Production overhead costs	Total (Shs)	Cost drivers
Machining costs	102,000	Machine hours
Production scheduling	84,000	No. of production runs
Set-up costs	54,000	No. of production runs
Quality control	49,200	No. of production runs
Receiving materials	64,800	No. of production runs
Packing materials	36,000	No. of production runs
	390,000

Information on the cost drivers is given as follows:

	P	Q	R
Direct labour hours per unit	1	1.5	1
Machine hours per unit	0.5	1	1.5
Number of components per unit	3	5	8
Number of component receipts	18	80	64
Number of customer orders	6	20	10
Number of production runs	6	16	8

Required:

Using Activity Based Costing (ABC) show the cost and gross profit per unit for each product during the period. [14 marks]