Ptech Ld. manufactures two models of smartphones The Quantum 9 has features designed for personal and family use. The Professional XP is designed for business and professional use. Data
				Quantum		Pro XP
Expected production				50,000		150,000
Direct materials cost				$12.14		$28.64
Direct labour cost				$10.86		$10.86
The Indirect manufacturing cost has been estimated data of $1,629,000 and the company is considering implementing an activity-based costing system in its plant and has identified four primary activities. Data on these activities are as follows:
						Budgeted
ACTIVITY	Quantum 9		Pro XP		Cost
Equipment setup	50 setups		30 setups		$44,000
Machine processing	30,000 machine hours		220,000 machine hours		$875,000
Quality control	5,000 inspection		10,000 inspectors hours		630,000
Packaging and shipping	125 shipments		75 shipments		$80,000
The company currently prices its products by adding a 65% markup to the total manufacturing cost.
REQUIRED
Compute the per-unit cost and selling price of both models of smartphones using an ABC costing system.