1 Natures Farm, a chocolate manufacturer, produces three products: -The pine bar, a bar of solid milk chocolate. -The apple bar, a fondant filled milk chocolate egg. The orange bar, a biscuit and nougat-based chocolate bar. Information relating to each of the products is as follows: Pine Apple Orange Direct labour hours cost per unit ($) 0.10 0.15 0.20 Direct Material cost per unit ($) 0.15 0.20 0.25 Actual production/sales (units) 500,000 150,000 250,000 Direct labour hours per unit 0.001 0.01 0.005 Direct machine hours per unit 0.01 0.04 0.02 Production set ups 2 2 26 Component per unit 5 5 20 Number of customer orders 20 5 25 Sales Price per unit 0.75 0.60 0.50 Annual production overheads: $100,000. The overheads are sub-divided into: Machining cost 10,000.00 Production set ups cost 30,000.00 Component costs Packing costs 20,000.00 40,000.00 100,000.00 Required: (a) Using traditional absorption costing, calculate the full production cost per unit and the profit per unit of each product. (b) Calculate full production costs per unit and profits using ABC