The HandyCo produces three products, X, Y and Z all made from the same material. HandyCo uses activity-based costing system. Information for the three products for the previous year was as follows:

	X	Y	Z	Total
Production and sales volume (units)	11,200	8,000	12,000
Direct material usage (kg) per unit	3kg	4kg	5kg
Direct labour usage (hours) per unit	0.2 hr	0.3 hr	0.4 hr
Number of machine set-up per annum	13	9	8	30
Number of purchase orders per annum	20	20	40	80
Number of deliveries per annum	45	30	50	125

The price for direct materials remained constant throughout the year at RM 1.50 per kg. The direct labour cost for the whole workforce was RM 13.50 per hour. The annual manufacturing overhead costs were as follows:

Activity cost pool	Manufacturing overhead (RM)
Machine set-up costs	24,000
Ordering costs	50,000
Delivery costs	55,000
Total manufacturing overhead costs	129,000

1. Assuming activity cost pools for machine set-ups, ordering, and delivery are used, calculate the activity cost driver rates for each of the three cost pools.
2. Using the activity cost driver rates determined in (a), calculate the total manufacturing overhead cost assigned to product X, Y and Z.
3. Calculate the manufacturing overhead cost per unit for each product X, Y and Z.
4. Calculate the total manufacturing cost per unit for each product X, Y and Z.