HEN HEN has a single production process, for which the following coste estimated for the period ending 31st December Year 7: wing costs have beg GH Material receipt and inspection costs 31,200 39,000 Power costs Material handling costs 27,300 HEN makes three products - X, Y and Z. These products are made by group of employees, using power drills. The employees are paid GHR The following budgeted information has been obtained for the period end December Year 7: Product Product Produse Production quantity (units) 2,000 1,500 Batches of material ade by the same id GH8 per hox e period ending 318 800 10 NO W 8 For each unit of product: Direct material (metres) Direct material cost (GH) Direct labour (minutes) Number of power drill operations (per unit) Overhead costs are currently absorbed into the cost of production units using an absorption rate per direct labour hour. A factory-wide absorption rate is used for work in all the production departments. An activity based costing investigation has revealed that the cost drivers for the overhead costs are as follows: Material receipt and inspection number of batches of material Power: number of power drill operations Material handling: quantity of material (metres) handled. Required: Using the ABC method calculate the cost per unit for product X