Q3.ABC corporation applying normal costing system has provided the following data from its activity-based costing system as follows: (Amounts in SAR) [3 Marks]

Activities	Estimated Overhead Costs	Expected Cost Drivers Quantities	Cost Drivers
Assembly	120,500	10,000	Number of Machine Hours
Processing Orders	80,500	7,000	Number of Orders
Inspection	75,500	5,000	Number of Inspection Hours
Total	276,000	22,000

Actual Data concerning the company's product X appears below:

Annual unit production and sales 500 units

Annual machine hours 5,000

Annual number of orders 4,500

Annual inspection hours 3,000

Direct material cost 150 per unit

Direct labor cost 100 per unit

Required:

Compute total costs per unit for the product X using activity-based costing system [3 Marks]