Fitness Ltd manufactures "Tread Mills". At the moment the business has two types of products on the market, the"Basic"and the"Interactive". The company currently uses a traditional costing system and allocates overheadcostsbased on anestimated 83,200 direct labour hours.The following cost information has been used as a basis for pricing decisions over the past year. The company has produced a total of 145,000 units, 60% are of the Basic treadmill and 40% are of the Interactive treadmill.

Per-unit data	Basic	Interactive
Direct labour hours	1.80	3.50
Direct labour cost per hour	$16	$18
Direct materials	$75	$55
Direct machine hours	5	1.5
Selling Price	$180	$120

The new Management Accountant Ms Andi is considering the use of Activity Based Costing to apply overhead and has collected the following data:

			Number of Events
Activity center	Cost driver	Traceable costs $	Basic	Interactive
Set-ups	Number of setups	$50,000	150	50
Special design	Design hours	$182,000	800	200
Packaging	Packaging orders	$450,000	30,000	20,000
Machining	Machine hours	$150,000	7,000	3,000

Required: (where necessary round off answer to 2 decimal places)

d. Using an Activity Based Costing (ABC) approach calculate the total product costs of one unit of Basic and one unit of Interactive.