Daavi Enterprises produces and sells two products, gari and tapioca. For the coming year, she budgets to produce and sell 20,000 units of gari and 16,000 units of tapioca. The budgeted direct costs of the products are shown below: Product Gari Tapioca GHS Per unit GHS Per unit Direct materials 25 28 Direct labour (GHS 12 per hour) 30 36 Budgeted indirect production cost is also expected to be of GHS 1,377,400, which is analyzed as follows: Cost Pools GHS Cost Drivers Machine set up costs 280,000 Number of batches Material ordering costs 316,000 Number of purchase orders Machine running costs 420,000 Number of machine hours General facility costs 361,000 Number of machine hours Total 1,377,400 The following additional data relate to each product: Product Gari Tapioca Batch size (units) 500 800 Number of purchase orders per batch 4 5 Machine hours per unit 1.5 1.25 As an intern with Daavi Enterprises, the accountant has tasked you to find the cost per unit for each product using the ABC approach. for effective pricing decision.