The following details have been recorded for batches of products in Charted Plc.

Batches of product	Aye	Bee	Cee	Dee
Output in Units	250	60	200	120
Cost per batch	GH	GH	GH	GH
Direct Material	1,650	750	2,100	900
Direct Labour	9,200	1,520	6,880	2,400
Direct Labour hours per batch	1,150	190	860	300

The total production overhead costs of the various activities for the period and their respective cost drivers have been analysed as follows:

Cost Pool		GH		Cost Driver
Machine related costs		14,600		Machine hours		1,710
Materials handling & despatch		6,800		Materials movements		495
Stores		8,250		Requisitions raised		130
Inspection/quality control		5,850		Number of inspections		47
Set-up		6,200		Number of set-ups		43
Engineering support		8,300		Engineering hours		190
		50,000

The following cost driver volumes were recorded for the batches of the product as follows:

	Aye	Bee	Cee	Dee
Machine hours	520	255	610	325
Materials movements	180	70	205	40
Requisitions raised	40	21	43	26
Number of inspections	18	8	13	8
Number of set-ups	12	7	16	8
Engineering hours	65	38	52	35

Required

Determine the batch and unit costs of the products using Activity Based Costing.