The company manufactures three products in two successive production departments: Machine shop and Assembly; it also has service department Canteen. For each type of product, expected production data and variable costs are shown in the table below.

		Product X	Product Y	Product Z
Production and sales (units)		4200	6900	700
Variable costs:	Direct material (per unit)	6	7	8
	Direct wages (per unit)	8	6	4
Selling price (per unit)		30	30	35
Direct labour hours (per unit)		4	3	2

Fixed overheads expected in the next year and additional data about cost centres are as follows:

	Machine shop	Assembly	Canteen	Total company
Fixed overheads	72,480	47,030	40,000	159,510
Number of employees	14	18	8	40
Floor space (sq metres)	3600	1400	1000	6000

The company decided to apply activity based costing (ABC) in the Machine shop department. Based on an activity audit, 80 % of time spent in the department is used for the activity "Cutting" and the remainder for the second activity "Machine setups". Using ABC, recalculate the Machine shop overhead cost per 1 unit of product Z if the following activity cost drivers are applied: number of products for "Cutting" and number of setups for "Machine setups" (see the following table).

	Products X	Products Y	Products Z	Total company
Count of machine setups	60	30	20	110

"Cutting" costs per 1 unit of product Z (in /unit )=? "Machine setups" per 1 unit of product Z=? Total overhead of Machine shop per 1 unit of product Z=?