4. The following information is presented for Books Ltd for the forthcoming period: Machine Department (machine hours per unit) 6 3 6 6 4 7 5 Over heads allocated and apportioned to production departments (including service cost centre costs) were to be recovered in product cost as follows: Machine department at 0.90 per machine hour Assembly department at 0.60 per direct labour hour. Cost pools for the overheads can be determined as: The following estimates are available for the period: Required: Prepare the profit statement using: a) Traditional absorption costing (10 marks) b) Activity based costing (15 marks)