please show workings the answer should be 74

ABC Ltd make products x and y. The following information relates to the costs and production of the two products: Product X 100 Direct materials Direct labour Direct labour hours Annual production (units) Number of set ups per annum Number of parts suppliers 50 3 5000 10 20 Product Y 150 90 5 5000 20 5 Overheads Output related overheads 300,000 Quality control 120,000 Machine set up overheads 100,000 Supplier related overheads 160,000 Total 680,000 ABC Ltd use direct labour hours as basis for apportioning production overheads. Required: complete the solution below: Using ABC system, the production overhead cost per unit for product X to the nearest whole number is