Q2) Deep Manufacturers information is provided for the production of two product lines named as pen and pencil of a Deep manufacturers.

Activity	Cost (OMR)
Setup	250,000
Machine maintenance	75,000
Total indirect manufacturing costs	325,000

Particulars	Product- pen	Product- pencil	Total( OMR)
Direct labor hours	7000	3000	10,000
Number of setups	70	30	100
Number of machine hours	1,200	3,800	5,000

The Deep manufactures plans to produce 500 units of pens and 1000 units of pencils. Compute the activity based cost per unit of each product.