Activity based costing difficult question

Please do not simply type out a full question and expect to be provided with a full answer. You must have an answer in the same book in which you found the question, so ask about whatever it is in the answer that you are not clear about and then I will explain. Have you watched my free lectures on ABC, because this is not a difficult question but is a very standard ABC question?

Material receipt and inspection cost: $15,600 Power cost: $19,500 Material Handling cost: $13,650 Total = $48,750 Material receipt & inspection = Number of Batches per Unit Process power = Number of Power Drill Operations Material handling: Number of Units Overhead Absorption rate (OAR): i) Material receipt & inspection: ($15,600 / 550 batches) = $28.36 per batch Number of Batches per Unit: Product X : (2000 unit / 10 batches) = 200 batches Product Y : (1500 unit / 5 batches) = 300 batches Product Z : (800 unit / 16 batches) = 50 batches Total Batches per Units----------------= 550 batches ii) Process power: ($19,500 / 11 drills per unit) = $1772.72 per unit Number of Power Drill Operations per Unit: Product X : 6 Product Y : 3 Product Z : 2 Total Drills per unit = 11 iii) Material handling: ($13,650 / 4300 units) = $3.17 per unit Number of Units: Product X: 2000 Product Y: 1500 Product Z: 800 Total Units: 4300 Absorb Overhead to each Product: i) Material receipt & inspection to Product X: ($28.36 x 200 batch) = $5,672 ii) Process power to Product X: ($1772.72 x 6 Drills per Unit) = $10,636.32 iii) Material handling to Product X: ($3.17 x 2000 units) = $6,340 Total cost absorbed to Product X = $22,648.32 Budgeted product cost per unit for Product X: ($22,648.32 / 2000 units) = $11.32 cost per unit I know that this answer is different from the MCQs given maybe I copied the question incorrectly but could you please say a word about whether did I calculate everything correctly or not? Thanks for your much help :)

the materials receipt and inspection cost is wrong. The number of batches is 10 + 5 + 16 = 31. Therefore the cost per batch is 15,600 / 31 = 503.23, and the total going to product X is 10 x 503.23 = $5032.3 For the power cost, the number of power drill operations is (2,000 x 6) + (1,500 x 3) + (800 x 2) = 18,100. Therefore the cost per operation is 19,500 / 18,100 = 1.07735, and the total going to product X is 2,000 x 6 x 1,07735 = 12,928. For material handling, the number units is 2,000 + 1,500 + 800 = 4,300. Therefore the cost per unit is 13,650 / 4,300 = 3.174 and the total going to product X is 2,000 x 3.174 = 6,348. Using these figure you can calculate the overheads per unit. For the total budgeted cost per unit you also need to add on the labour cost per unit and the materials cost per unit (although you have not typed the material cost per unit). It seems that have not watched my free lectures on ABC because I work through a very similar example to this one.