The following information relating to the our products made and sold by a company for one period.

Product

A B C D

Outputs $12010080120$

$ per unit $ per unit $ per unit $ per unit

Direct material $40503060$

Direct labour $28211421$

Machine hors per unit $4323$

The four products are similar and are usually produced in production runs of $20$ units and sold in batches of $10$ units.

The total of the production overhead for the period has been analyzed as follows:

Machine department costs $($rent$,$business rates,Depreciation and supervion$)10,430$

Set up costs $5,250$

Stores receiving $3,600$

Inspection$/$quality control $2,100$

Materials handling and dispatch $4,620$

Total $26,000$

You have ascertained that the cost drivers to be used in an ABC exercise are as listed below for the overhead costs shown.

Cost pools Cost drivers

Set up cost Number of production runs

Stores receiving Requisition raised

Inspection$/$quality control Number of production runs

Materials handling and dispatch Orders executed

The number of requisitions raised on the stores was $20$ for each product,and the number of orders executed was$42,$each order being for a batch of $10$ of a product.

Required :

Calculate the production costs per unit, using ABC.