Flutter in the wind manufacturers two products - Flags and Bunting. Manufacturing overheads are applied using machine hours. Production information is as follows:

The costing for both products is as follows:

Flags Bunting

Sales units 450 560

Direct Materials cost per unit 5 6

Direct Labour cost per unit 8 9

Machine time per unit 30 minutes 15 minutes

Total overheads to manufacture both products: 4,380

Required:

Calculate the full cost to produce one unit of flags and one unit of bunting.