A. KWH limited operates an Activity Based Costing (ABC) system and has provided the following information. Activity Cost (ZMW) Cost Driver Number of Drivers Production set-up 105,000.00 Set-ups 300 Product Testing 300,000.00 Tests 1,500 Component supply and storage 25,000.00 Component orders 500 Customer orders and delivery 112,500.00 Customer Orders 1,000 Additional information: General fixed overheads such as lighting and heating, which cannot be linked to any specific activity are expected to be ZMW900, 000.00 and these overheads are absorbed on a direct labour hour basis. Total direct labour hours are expected to be 300,000 hours. Units of product XX at Lochmann are produced in batches of 100 units. Each batch will require the 4 setups; 2 tests; 1 component order and 1 customer order. Further information relating to each unit of XX: Direct Materials cost: ZMW1.00 per unit Direct labour: 10 minutes per unit at ZMW7.80 per hour Profit mark up: 40% of total unit cost i) Calculate the Unit Cost and selling price of XX.