1. KWH limited operates an Activity Based Costing (ABC) system and has provided the following information.

Activity	Cost (ZMW)	Cost Driver	Number of Drivers
Production set-up	105,000.00	Set-ups	300
Product Testing	300,000.00	Tests	1,500
Component supply and storage	25,000.00	Component orders	500
Customer orders and delivery	112,500.00	Customer Orders	1,000

Additional information:

General fixed overheads such as lighting and heating, which cannot be linked to any specific activity are expected to be ZMW900, 000.00 and these overheads are absorbed on a direct labour hour basis. Total direct labour hours are expected to be 300,000 hours.

Units of product XX at Lochmann are produced in batches of 100 units. Each batch will require the 4 setups; 2 tests; 1 component order and 1 customer order. Further information relating to each unit of XX:

Direct Materials cost: ZMW1.00 per unit

Direct labour: 10 minutes per unit at ZMW7.80 per hour

Profit mark up: 40% of total unit cost

Required

Calculate the Activity Based Cost driver Rates for each cost pool.