Dimpho Trading has recently introduced an activity based costing system and manufactures three products: Product A Product B Product C Budgeted annual production (units) 100 000 100 000 50 000 Batch size (units) 100 50 25 Machine set-ups per batch 3 4 6 Purchase orders per batch 2 1 1 Processing time per unit (minutes) 2 3 3 Budgeted number of batches 1 000 2000 2000 Three cost pools have been identifies and their budgeted costs for 2019 are as follows: Machine set-ups costs R150 000 Purchasing of materials R70 000 Processing R80 000 The cost per unit attributed to Product B for machine set-ups is R