Help to solve ACCA

Dear All, Would you be able explain to me the below:
Jola Publishing Co publishes two forms of book. The company publishes a children's book (CB), which is sold in large quantities to government-controlled schools. The book is produced in four large production runs. The second book is a comprehensive technical journal (TJ). It is produced in monthly production runs, 12 times a year. They currently use absorption costing, based on number of books produced for all overhead calculations. Overheads amount to £2,880,000. The CB will be inspected on 180 occasions next year, whereas the TJ will be inspected just 20 times. Machine time per unit is 6 minutes for the CB and 10 minutes for the TJ. Jola Publishing will produce its annual output of 1,000,000 CBs in four production runs and approximately 10,000 TJs per month in each of 12 production runs. What is the overhead cost per unit of the CB using the current system of absorption costing?


What is the answer and why?
Thank you in advance!

"They currently use absorption costing, based on number of books produced for all overhead calculations"
This means you are using the output numbers as the basis for absorbing the overhead costs

Annual production of:
CB = 1000000
TJ = 10000*12 = 120000
The ratio of CB:TJ is 1000000:120000 or 25:3 when cancelled down

Overhead costs = £2880000
Allocation of overheads for CB: 25/28*2880000 = 2,571,428.57 to the nearest penny (if you don't remember how to compute ratios, revise GCSE maths)

The question was "What is the overhead cost per unit of the CB using the current system of absorption costing?"
That means, you need to look at the cost on a per book basis.
Overhead allocation/number of output = 2571428.57/1000000 = £2.57 per book to the nearest penny