Factory overhead not specified in given costs

Steps:

• Identify direct costs: materials = 4 kg × $8/kg =$32/unit; labour = 8 hours × $12/hour =$96/unit.
• Note mark-up (50% of $34 selling price =$17/unit) likely represents profit margin, not overhead.
• Distribution labour ($40/unit) is a selling cost, not factory overhead.
• No explicit factory overhead costs provided for absorption calculation.

Not enough information.

Final answer: Not enough information.