Fantasia, a glass manufacturer, has identified the following activities (in '000) and cost drivers (in '000) relating to environmental costs:

		Cost drivers
Preventing air pollution	981	Waste emissions kg	8
Preventing water pollution	969	Waste water output m3	759
General waste recycling & disposal	914	Kg of general waste	3.9
Hazardous waste recycling & disposal	995	Kg of recycled waste	2.3
Monitoring environmental impact	193	Internal audit hours	1.6
Environmental training	160	Training time (hours)	0.8
R&D related to environment	948	R&D hours	679

Fantasia makes two products - Products A and B.

Currently environmental costs are a part of Fantasia's general overhead pool and apportioned per unit. Fantasia produces 85,000 units of Product A and 12,000 units of Product B.

An ABC analysis of this environmental data has collected the following consumptions of environmental related activities for product A and B. Compute the difference between taking average environmental cost per unit and based on ABC systems for product A

	Product A	Product B
Air pollution	6.96	1.04
Water pollution	622.38	136.62
General waste	3.315	0.585
Hazardous waste	1.863	0.437
Monitoring	1.392	0.208
Training	0.672	0.128
R&D	543.2	135.8

Answer: