Costing to manufacture 500,000 TBS, the direct material cost per item is AED 120 and material scrap is estimated to be 3.5% of the material costs. The direct labour costs total AED 250,000 and the labour scrap rate is 3% of direct labour cost. The variable overheads are 75 - 80% of direct labour costs and the fixed overloads are 30 - 40% of the variable costs. Packaging, tooling and freight costs are 7.5% of manufacture costs. The company requires a profit of 45% to be successful. Calculate the selling price for one unit of TBS