With the help o A company manufacturing two products furnishes the following data Annual output

Product	Output units	Machine Hours	Purchase Orders	Machine set-ups
A	5000	20000	160	20
B	60000	120000	384	44
Total	65000	140000	544	64

The annual overheads are as under.

	Rs
Volume related activity costs	4,50,000
Set up related costs	9,20,000
Purchase related costs	5,18,000
Total	1,888,000

You are required to calculate the overheads cost per unit of each product A and B based on Activity based costing method.