Sunrise Manufactures, stationery and paper using the same equipment and similar processes. An extract of the production data for these products in one period is shown below:

Stationery Paper

Quantity produced (units) 10,000 14,000

Direct labour hours per unit 2 4

Machine hours per unit 6 2

Set-up in the period 20 80

Orders handled in the period 30 120

Overhead costs

Relating to machine activity $440,000

Relating to production run set-ups $40,000

Relating to handling of orders $90,000

$570,000

Calculate the production overheads to be absorbed per unit of each product based on an ABC approach using suitable cost drivers.