$\backslash$table$[[,\backslash$table$[[$Labour hours per$],[$unit$]],\backslash$table$[[$Machine hours per$],[$unit$]],$Materials per unit $($R$),$Volume $($units$)],[$Product $x,0\mathrm{.}5,1\mathrm{.}5,400,750],[$Product $Y,1\mathrm{.}5,1\mathrm{.}0,240,1250],[$Product $Z,1\mathrm{.}0,3\mathrm{.}0,500,7000]]$

Direct labour costs R$140$ per hour. Production overheads are absorbed on a machine hour basis. The rate for the period is R$200$ per machine hour.

Further analysis shows that the total of production overheads can be divided as follows:

$\backslash$table$[[,(\%)],[$Costs relating to setups,$35],[$Costs relating to machinery,$20],[$Costs relating to materials hand ing,$15],[$Costs relating to inspection,$30],[$Total production overhead,$100]]$

The following activity volumes are associated with the product line for the period as a whole

Total activities for the period:

$\backslash$table$[[,$Number of setups,$\backslash$table$[[$Number of movements of$],[$materials$]],$Number of inspections$],[$Product X$,75,12,150],[$Product Y$,115,21,180],[$Product Z$,480,87,670],[,670,120,1000]]$

REQUIRED:

$5\mathrm{.}1$ Calculate the cost per unit for each product using the traditonal method.

$(3$ Marks$)$