A Company manufactures four products, namely A$,$ B$,$ C and D$,$ using the same plant and processes. Data for the past period

are as follows :

Overhead Costs: Short$-$term Variable Costs Rs$.12,000$

Scheduling Costs Rs$.44,000$

Set$-$up Costs Rs$.22,000$

Material Handling Costs Rs$.66,000$

Total Rs$.1,44,000$

Direct Labour Costs Rs$.5$ per Hour.

Required: Find the unit production cost using :

$($i$)$ Conventional product costing using a labour hour overhead absorption rate.

$($ii$)$ Activity$-$Based Costing with the following cost drivers:

Short$-$term Variable Costs : Machine Hours

Scheduling Costs : No$.$ of Production Runs

Set$-$up Costs : No$.$ of Production Runs

Material Handling Costs : No$.$ of Components

$($iii$)$ Compare the results from the two methods.