Please help with Activity Based Costing for the following

	A	B	C
Direct Labour Cost per Unit	5	4	4
Direct Material cost	10	11	9
Number of units	12000	2400	1500
Selling Price	50	60	70
Material Cost	120000	26400	13500
Labour cost	60000	9600	6000
Overhead cost	181800	29088	18180
Total Cost	361800	65088	37680
Total Sales	600000	144000	105000
Profit	238200	78912	67320
Overheads
Purchasing	56000
Production control	70000
Maintenance and depreciation	33000
Set-Up	38000
Supervision	31800
Total overheads	228800	26.95%
Overhead recovery	% labour cost
Overhead rate per unit of Labour cost	3.03	3.03
Overheads as a per cent of Sales	0.269493522
Per Unit Basis	A	B	C
Responsibility Centre	Profit	Profit	Profit
Material Cost	10	11	9
Labour cost	5	4	4
Overhead cost	15.15	12.12	12.12
Total Cost	30.15	27.12	25.12
Selling Price	50	60	70
Profit	19.85	32.88	44.88
Profit Margin (NPM)	39.70%	54.80%	64.11%