Latin Electricals LLC manufactures four types of products, which involve ordering materials, setting up machinery and handling production runs. The indirect costs of these activities are as below.

Overheads	Cost ($)	Cost Driver
Ordering	20,000	Number of orders
Set-up	40,000	Number of Set ups
Handling	54,000	Number of Handling hours
Total	114,000

Other information relating to the products is as follows:

Products	Number of units	Number of orders	Number of Set-ups	Number of Handling hours
A1	2,000	10	200	60
B2	800	40	300	60
C3	3,200	50	600	120
D4	4,000	100	500	120
Total		200	1,600	360

Required

(1) Prepare a schedule of overheads (in $) allocated to each of the products (A1, B2, C3 and D4) under ABC method.

(2) Calculate the overheads per unit for each of the products.