Hen has a single production process, for which the following costs have been estimated for the period ending 31st December Year 7: GHC Material receipt and inspection costs 31,200 Power Costs 39,000 Material Handling costs 27,300 Hen makes three products-X, Y and Z. These products are made by the same group of employees, using power drills. The employees are paid GHC 8 per hour. The following budgeted information has been obtained for the period ending 31st December Year 7: Product X Product Y Product Z Production quantity (units) 2,000 1,500 800 Quantity/Batch 200 300 53.3333 For each unit of product Direct material (meters) 5 6 2.5 Direct material cost (GHC) 4 3 6 Direct labour (minutes) 24 40 60 Number of power drill operations (per unit) 8 4 5 Overhead costs are currently absorbed into the cost of production units using an absorption rate per direct labour hour. A factory-wide absorption rate is used for work in all the production departments. An activity-based costing investigation has revealed that the cost drivers for the overhead costs are as follows: Material receipt and inspection: number of batches of material Power: number of power drill operations Material handling: quantity of material (metres) handled. Required: Using the activity-based costing approach, calculate the production cost per unit for product X, product Y and product Z