Yeyen Company has provided the following information from its activity-based costing system (ABC): Kumpulan Kos Aktiviti/ Jumlah Kos/ Jumlah Aktiviti/ Activity cost pool Total cost Total activity Pemasangan/Assembly RM228,060 18,000 jam mesin/machine Pemprosesan RM 34,068 hours tempahan/ RM125,560 1,200 tempahan/orders Processing order 1,720 jam Pemeriksaan/ Inspection pemeriksaan/inspection hours Syarikat mengeluarkan 420 unit produk BB setahun yang memerlukan sejumlah 460 jam mesin, 80 tempahan dan 10 jam pemeriksaan setahun. Bahan langsung Produk BB ialah RM48.96 dan kos buruh langsung ialah RM25.36 seunit. Menurut kaedah pengekosan berasaskan aktiviti (ABC), kos produk BB seunit hampir kepada: The company produces 420 units of product BB a year, requiring a total of 460 machine hours, 80 orders and 10 inspection hours per year. The product BB's direct material cost is RM48.96, and its direct labour cost is RM25.36 per unit. According to activity based costing (ABC) method, the product cost per unit of BB is closest to