The CNC company have acess 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 (RM)	Allocation Basis
Cleaning	18,000.00	Direct Labour Hours
Maintenance	12,000.00	Machine Hours
Supervision	24,000.00	Direct Labour Hours

The following fixed overheads were also estimated

Fixed Manufacturing Overheads	Total Estimated Cost (RM)
Insurance	36,000.00
Advertising	14,000.00
Depreciation	10,000.00

Administration Cost	Total Estimate Cost (RM)
Managers Salary	108,000.00
Utilities in Main Office	12,000.00

Calculate the product cost per unit using the absorption costing method