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Guinness Total Budgeted production (vols in HL) 1,000 4,000 5,000 Labour hours per HL / in total 8 10 48,000 Number of production runs required

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Guinness Total Budgeted production (vols in HL) 1,000 4,000 5,000 Labour hours per HL / in total 8 10 48,000 Number of production runs required 13 15 28 Number of inspections during production 5 3 8 Total production set up costs Xaf 140,000 Total inspection costs Xaf 80,000 Other overhead costs Xaf 96,000 Other overhead costs are absorbed on a labour hour basis. Using activity-based costing, what is the budgeted overhead cost per unit of Malta Guinness

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