18. Using ABC, the total manufacturing costs per unit for product SuperPro is:

Victorious Company manufactures two types of Electronic Toy, the Regular and W. The following data have been obtained: Regular Super Pro Direct material cost per unit P33 P33 Direct labor cost per unit P32 P44 Direct labor hours 12,000 3,000 Machine hours 2,000 4,000 Engineering hours 450 450 Number of set ups 5 20 Number of units 8,000 2,200 Currently, overhead costs are assigned to products on the basis ol direct labor hours, but the company decided to adopt the ABC method of cost allocation- The true rhead consists of the following items: Overhead Cost item Cost Driver Amount Setup costs No. of setups P2 50,000 Engineering costs No. of engineering hours 180,000 Machine costs No. of machine hours 900,000