A FACTORY PRODUCES 3 TYPES OF MOULDS . while producing, for switching over from one mould to another , there is a shift over process involved . costs incurred are as follows:

shift over costs rs 50000s

factory overheads rs 100000

packing costs rs 20000

supervisor costs rs 10000

quantity produced A 1000 B 2000 C 4000

allocate the costs to the ing moulds (A, B and C) using traditional costing method and activity based costing. Make assumptions as may be needed for cost drivers . comapre the results and discuss.

engineering costs rs30000