1) Aunt Ethel's Fancy Cookie Company manufactures and sells three flavors of cookies: Macaroon, Sugar, and Buttercream. The batch size for the cookies is limited to 1,000 cookies based on the size of the ovens and cookie molds owned by the company. Based on budgetary projections, the information listed below is available: Macaroon SugarButtercream Projected sales in units 500,000 800,000 600,000 Per Unit data: Selling price Direct materials $0.80 $0.75 $0.60 $0.20 $0.15 $0.14 $0.04 $0.02 $0.02 Direct labour Hours per 1000-unit batch: Direct labour hours Oven hours Packaging hours 227 1 1 1 .5 1.0 0.5 0.5 Total overhead costs and activity levels for the year are estimated as follows: Overhead costs Activity levels Activity Direct labour Oven Packaging 2.400 hours $210,000 2.100 oven hours $150,000 1200 packaging hours $360.000 a. Using the traditional system, determine the operating profit per unit for each cookie. b. Determine the activity cost driver rate for oven costs and packaging costs. c. Using the ABC system, for each cookie.