please show workings

IS Product X Product Y Direct materials LE100 150 Direct labour 1:50 90 Direct labour hous 13 Annual production (units) 3000 15000 Number of set ups per annum 10 120 Number of parts suppliers 20 ABC Ltd make products x and y. The following information relates to the costs and production of the two products: Overheads Output related overheads 300,000 Quality control 120,000 Machine set up overheads 100,000 Supplier related overheads 160,000 Total 680,000 ABC Ltd use direct labour hours as basis for apportioning production over- heads. Required: complete the solution below: Using ABC system, the production overhead cost per unit for product X to the nearest whole number is