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0.20 120,000 1,000 0.80 (Direct Materials per Unit (OMR 1.25 (Selling Price (OMR Overhead Cost (Moulding) ((OMR (Direct Labour per Unit (OMR Units per batch

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0.20 120,000 1,000 0.80 (Direct Materials per Unit (OMR 1.25 (Selling Price (OMR Overhead Cost (Moulding) ((OMR (Direct Labour per Unit (OMR Units per batch 55,000 (Overhead Cost (Packaging) (OMR Activity Levels Hours per batch Packaging hours 125 Direct Labour Hours Moulding hours 0.25 Packaging Hours Direct Labour Hours 1.00 Moulding Hours 500 1,200 4,200 You are required to 4,200 Direct Labour Hours 1.00 Moulding Hours You are required to c) Calculate the Overhead Cost AND the Operating Income under both scenarios of Activity Based Costing (ABC) and Traditional costing (assuming DLH is used as the allocation base); and

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