ABC Help needed

Hi,

I have the following question which is from a B section:

‘ABC Ltd has a single production process for which the following costs have been estimated for the period ending 31 December 2010:
$
Material receipt and inspection costs 15,600
Power costs 19,500
Material handling costs 13,650

Three products – X, Y, and Z are produced by workers who perform a number of operations on material blanks using hand held electrically powered drills. The workers are paid £4 per hour.

The following budgeted information has been obtained for the period ending 31 December 2009:

Product X Product Y Product Z

Production quantity (units) 2,000 1,500 800
Batches of Material 10 5 16
Data per product unit:
Direct material (square metres) 4 6 3
Direct material cost (£) 5 3 6
Direct labour (minutes) 24 40 60
No. of power drill operations 6 3 2

Overhead costs for material receipt and inspection, process power and material handling are presently each absorbed by product units using rates per direct labour hour.

An activity based costing investigation has revealed that the cost drivers for the overhead costs are as follows:
Material receipt and inspection: Number of batches of material
Process power: Number of power drill operations
Material handling: Quantity of material (square metres) handled

the question are as follows;

21.What is power cost of each unit of z?
A. 1.26
B. 2.16
C. 3.16
D. None of the above

22.What is process power cost of each unit of Y?
A. 3.24
B. 2.34
C. 4.32
D. None of the above

23.What is overheads per unit of X using Absorption costing

A. $14
B. $12
C. $28
D. None of the above

24.What is material handling cost of each unit of Z?
A. $2.10
B. $1.20
C. $3.0
D. None of the above

The answers are 21B 22A 23D 24A but I don’t know how they got to those answers as my calculations are quite different.

For example, for 21 I considered 19500/(6+3+2)= 1772.72*2 =3545.45/800=4.43?

Please help me.

Thank you
Corina