Boats Ltd make two products Front Engine and Back Engine. The budgeted cost are as follows:

Weekly Overheads are:

Staff costs of $\backslash (6,000\backslash )$ per week do not vary with the production activity.

The products are manufactured in batches of $60$ units per batch. A Front Engine is made from $15$ separate items, so $15$ material orders are needed for each batch produced.

A Back Engine is made from $20$ separate items, so $20$ material orders are needed for each batch produced.

Required:

Calculate the activity based cost per unit of cost driver consumed.

Do NOT insert a $\backslash (\backslash )$ symbol. Do NOT use a comma to denote thousands.

$-$ Cost per batch: $\backslash (\backslash )$

$-$ Cost per order: $\backslash (\backslash )$

$-$ Cost per machine hour: $\backslash (\backslash )$