How to calcuate the production cost per unit using absorption costing

Hi, I have been facing problem to solve the following question:

# Cabal makes and sells two products, Plus and Doubleplus. The direct costs of production are $12 for one unit of Plus and $24 per unit of Doubleplus.

Information relating to annual production and sales is as follows:

Plus
Annual production and sales 24,000 units
Direct labour hours per unit 1.0
Number of orders 10
Number of batches 12
Number of setups per batch 1
Special parts per unit 1

Doubleplus
Annual production and sales 24,000 units
Direct labour hours per unit 1.5
Number of orders 140
Number of batches 240
Number of setups per batch 3
Special parts per unit 4

Information relating to production overhead costs is as follows:

Activity —- Cost Driver —- Annual Cost

Setup costs —- Number of setups —- $73,200
Special part handling —- Number of special parts —- $60,000
Other materials handling —- Number of batches —- $63,000
Order handling —- Number of orders —- $19,800
Other overheads —– —- $ 216,000
Total = $432,000

Other overhead costs do not have an identifiable cost driver, and in an ABC system, these overheads would be recovered on a direct labour hours basis.

Q: Calculate the production cost per unit of Plus and of Doubleplus if the company uses traditional absorption costing and the overheads are recovered on a direct labour hours basis.