Summer Ice Pty Ltd is a manufacturer of a range of ice cream products. The following is a list of activities, costs and quantities of activity drivers for a number of activities that occur in the factory. 
Under an activity-based system, what is the activity cost per unit of activity division for packing into containers?
Definitions:
Marginal Cost
The additional expense required to produce an extra item or unit of output, emphasizing its role in economic decision-making.
Fixed Cost
A cost that does not change with the amount of goods or services produced, such as rent, salaries, or loan payments.
Cartel
An agreement among competing firms to control prices or exclude entry of a new competitor in the market, often illegal or regulated by law.
Fixed Cost
A cost that does not change with an increase or decrease in the amount of goods or services produced or sold.
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