1 Product X is produced in two production cost centres. Budgeted data for product X are as follows:

Cost centre A

Cost centre B

Direct material cost per unit

£60.00

£30.30

Direct labour hours per unit

3

1

Direct labour rate per hour

£20.00

£15.20

Production overhead absorption rate per direct labour hour

£12.24

£14.94

General overheads are absorbed into product costs at a rate of 10% of total production cost.

If a 20% return on sales is required from product X, its selling price per unit should be