The ANC company have access to the following information to prepare for the budget.

Direct Materials: Cost RM1 per kg, and required amount per unit is 2.5kg. The number of hours workers require to finish a product is 2 hours. The direct labor rate is RM5.00 per hour. Production also require 2 machine hours per unit. Manufacturing Overheads Cost are estimated and allocated as follows:

variable Overheads	Total Estimate Cost ($)	Allocation Basis
Cleaning	18,000.00	Direct Labor Hours
Maintenance	12,000.00	Machine Hours
Supervision	24,000.00	Direct Labor Hours

The Following Fixed overheads were also estimated

Fixed Manufacturing Overheads	Total Estimated cost $
Insurance	36,000.00
Advertising	14,000.00
Depreciation	10,000.00

Administration Cost	Total Estimate Cost $
Managers Salary	108,000.00
Utilities in office	12,000.00

Questions :

i) Calculate the product cost per unit using the absorption costing method.

ii) Calculate the product cost per unit using the variable costing method