Is this where we need to use the ABC method or is it just basic calculations of cost per unit?

Manufacturing overhead-multiple application bases Fredrick Paulson Tie Co. manufactures neckties and scarves. Two overhead application bases are used; some overhead is applied on the basis of raw material cost at a rate of 140% of material cost, and the balance of the overhead is applied at the rate of $7.20 per direct labor hour. Required: Calculate the cost per unit of a production run of 530 neckties that required raw materials costing $1,950 and 75 direct labor hours at a total cost of $840