Digitoll Ltd produces a range of computer accessories.One product is a web-cam,a miniature digital camera with the capacity to be linked to a computer.The following are the summary costs for the web-cam for the period ended 31 December 2002: 
The production level this period was normal at 10,000 units.What is the cost per unit (rounded to the nearest cent) in accordance with AASB 102 requirements?
Definitions:
Activity-based Costing
A costing method that assigns overhead and indirect costs to specific activities, providing a more accurate allocation of costs to products.
Overhead Cost
Expenses related to the operation of a business that cannot be directly linked to a specific product or service.
Customer Margin
The profit generated from a particular customer, calculated by subtracting the costs directly associated with serving them from the revenue they generate.
Activity-based Costing
A costing method that assigns costs to products or services based on the activities and resources that contribute to their creation and delivery.
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