The following budgeted financial information for ABC (Pty) Ltd is presented to you: Product A B Production output (units) 40 000 35 000 50 000 Direct material and labour costs/unit 50 65 55 Machine hours/unit (machinery dept) 4 5 3 Direct labour hours/unit (assembly dept) 4 00 8 5 It has been determined that the overheads could be allocated to the following cost pools: Quantity for the Cost pool R Cost driver period Machining services 2 643 250 Machine hours ? Assembly services 8 625 000 Direct labour hours ? Set-up costs 900 000 Set-ups 450 Order processing 2012 480 Customer orders 16 000 Purchasing 68 490 Supplier orders 1 500 The following estimates have been provided by management for the period: Product A B Number of set-ups 150 100 200 Number of customer orders 5 000 3750 7 250 Number of supplier orders 400 500 600 Required: Q.5.1 (18) Calculate the total product costs (direct costs and overhead costs) for product A using the activity-based costing method. (Round all your answers to two decimals)