Quickfrost Ltd manufactures two separate products, freezers and fridges. Data for the month of June is shown here: (Click here to view financial data.) The company has total overheads for June of 138,050. The number of related activities ('cost drivers') for each product in June, and their cost, are shown here: Calculate the cost of each product, using activity-based costing (ABC) as the basis for allocating overheads to products. First, enter the direct materials by multiplying the cost per unit by the units produced each month for each product. (Work to the nearest .) Freezers Fridges Direct materials (5) Freezers Fridges Units produced in June 849 2,414 Direct materials per unit () 48 52 Direct labour hours per unit 12 12 Direct labour cost per hour (5) 9 7