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CJD Ltd manufactures plastic components for the car industry. The following budgeted information is available for three of its key plastic components: W X Y E per unit E per unit E per unit Selling price 200 183 175 Direct material 50 40 35 Direct labour 30 35 30 Units produced and sold 10 000 15 000 18 000 The total number of activities for each of the three products for the period is as follows: Number of purchase requisitions 1200 1800 2000 Number of set-ups 240 260 300 Overhead costs have been analyzed as follows: Receiving/inspecting quality assurance E1 400 000 Production scheduling/machine set-up (1 200 000 Calculate the budgeted profit per unit for each of the three products using activity-based budgeting