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The inspection cost per unit for product Sam is equal to

A company which produces two products, Sam and Sung, It uses ABC system to absorb its overheads. It has lately recognized a new overhead cost pool for inspection costs and has opted that the cost driver is the number of inspections. The following information has been provided: Total inspection costs P250,000 Sam Production volume (units) 2,500 Machine hours per unit 1 Units per batch 500 Inspections per batch 4 Sung 8,000 1.5 1,000 1