ABC and Budgets (From CIMA Management Accounting Pillar Managerial Level Paper, November 2006) (25 minutes) CJD Ltd manufactures plastic components for the car industry. The following budgeted informa- tion is available for three of their key plastic components: Selling price Direct material Direct labour W X Y per unit per unit per unit 200 183 175 50 40 35 30 10 000 35 30 15 000 18 000 Units produced and sold The total number of activities for each of the three products for the period is as follows: W x Y Number of purchase requisitions Number of set-ups 1 200 1 800 2.000 240 260 300 Overhead costs have been analysed as follows: Required Receiving/inspecting quality assurance Production scheduling/machine set-up 1 400 000 1 200 000 1 Calculate the budgeted profit per unit for each of the three products using activity-based budgeting.