Kindly provide the answer to the given question:
ABC Ltd. manufactures four products A,B,C & D in the same factory.The following information is given for a certain period.
| Product | A | B | C | D |
| Good Output (No. of Units | 720 | 600 | 480 | 504 |
| Average Yield(%) | 80 | 80 | 96 | 90 |
| Machine Hours per unit of Input | 4 | 3 | 2 | 1 |
The plant works such that after machining, the defective in each run are automatically segregated and dumped separately in container. The good units pass through the process and are further checked for quality by the inspectors of quality control who charge by the number of batches inspected.
The total production and selling overheads of the company are the following for the period:
| Particulars | Amt(Rs) |
| Machine Operation and Maintenance | 66375 |
| Set up costs | 19200 |
| Stores Receiving | 21400 |
| Inspection | 24000 |
| Finished goods-packing/dispatch | 14000 |
The following additional information is given:
(i) A material requisition is made for every 25 units of input.
(ii) Machines need to be setup and tuned after each production run.
(iii) Production is in batches of 24 good units for all the products,
(iv) Units of A and B are packed in boxes that have 24 units capacity each and C & D are packed in smaller boxes of 12 units capacity. The smaller box contains only one type of product. There is no product mix up in packing.
Choose appropriate activity cost drivers for each overhead cost and calculate the overhead cost per unit of good output for each of the products under the ABC system.
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