6. Lampung Sdn Bhd produces two types of entry doors: Deluxe and Standard. The assignment basis for support costs has been direct labor dollars. For 2015, Lampung compiled the following data for the two products: | Deluxe Standard Sales units 50,000 400,000 TRMTRM Sales price per unit 650 Prime costs per unit Direct materials cost per unit 95 Direct labor costs per unit 75 Manufacturing support costs per unit 80 475 130 180 75 55 120 Last year, Lampung Manufacturing purchased an expensive robotics system to allow for more decorative door products in the deluxe product line. The CFO suggested that an Activity Based Costing (ABC) analysis could be valuable to help evaluate a product mix and promotion strategy for the next sales campaign. She obtained the following ABC information for 2015: Activity Cost Driver Setups of setups Machine-related of machine hours Packing of shipments Cost (RM) Total Deluxe 500,000 500 400 44,000,000 600,000 300,000 5,000,000 250,000 50,000 Standard 100 300,000 200,000 Required: (a) Using the current system, calculate the estimated i. total cost of manufacturing one unit for each type of door. [6 marks] ii. profit per unit for each type of door. [6 marks] (b) Using the current system, estimated manufacturing overhead costs per unit are less for the deluxe door (RM 80 per unit) than the standard door (RM 120 per unit). Provide a short explanation for this phenomenon. [3 marks] (d) Provide the considerations that need to be examined when determining a sales mix strategy. (5 marks] (e) While implementing an ABC system for the first time, achieving a significant change overnight is difficult and this may demotivate employees. Suggest ways managers overcome this problem. [5 marks]