Assignment Task The unit and total cost of Product A using marginal costing . job order costing activity based costing, Information for Product A: Direct materials per unit = 12 Direct labour cost per unit = 20 (based on 2 labour hours) Number of machine hours per unit = 30 Number of units produced = 4,000 Number of set ups required for 4,000 units = 2 Cost of machinery used in manufacture of Product A = 85,000 Information for the Business as a Whole: Number of set ups across all products = 10 Total cost of machinery used in the manufacture of all products 2,125,000 Total number of machine hours used in a year = 225,000 Total fixed production costs: Set up costs = 5,000 Plant & machinery depreciation = 85,000 Total cost of electricity = 112,500 Assignment Task The unit and total cost of Product A using marginal costing . job order costing activity based costing, Information for Product A: Direct materials per unit = 12 Direct labour cost per unit = 20 (based on 2 labour hours) Number of machine hours per unit = 30 Number of units produced = 4,000 Number of set ups required for 4,000 units = 2 Cost of machinery used in manufacture of Product A = 85,000 Information for the Business as a Whole: Number of set ups across all products = 10 Total cost of machinery used in the manufacture of all products 2,125,000 Total number of machine hours used in a year = 225,000 Total fixed production costs: Set up costs = 5,000 Plant & machinery depreciation = 85,000 Total cost of electricity = 112,500