Jomit plc has budgeted for the following overhead costs for Period 6. Material receipt costs 31,200 Power costs 39,000 Material handling costs 27,300 The company produces 3 products, P, Q and R for which the following budgeted information is available for Period 6. Product P Q R Output (units) 4,000 3,000 1,600 Material batches 20 10 32 Per Unit Direct material (kg) 4 6 3 Direct material () 6 5 9 Direct labour (hours) 0.2 0.5 1.0 Number of power operations 6 3 2 Direct labour rate per hour 8 8 8 Currently the overhead costs are each absorbed using a rate per direct labour hour. However, the company is considering applying overheads using an ABC approach and has identified drivers for the activities as follows: Material receipt costs number of batches of material Power costs number of power operations Material handling costs kg of material handled You are required to calculate: (a) The total cost per unit for each product using the current overhead absorption method. (b) The total cost per unit for each product using the ABC method.