A manufacturing company has two Divisions: Amateur and Pro. Estimated activity for the next year is: Amateur Pro Company Total Division Division (Amateur + Pro) Direct Labour hours: 9,000 hrs 1,000 hrs 10,000 hrs Maching Hours: 2,700 hrs 600 hrs 3,300 hrs Units Produced: 800 units 100 units 900 units Production Batches: 1 batch 49 batches 50 batches Costs: Labour: $144,000 Set-ups: $ 7,500 Machining: $ 33,000 Total costs: $184,500 Other information: The Amateur division makes products on a continual basis throughout the year. The Pro division makes products in batches based on demand. Both divisions use the same machines and the same employees. There are no materials. A set-up is required for each production batch. Machining costs are allocated based on Machine hours. Required A. Assume that the company allocated an equal amount to each unit. What is the estimated cost of a unit for each of the Amateur and a unit Pro? B. Assume that the company allocates total costs based on a single cost pool, and allocates these costs based on Direct Labour Costs. What is the estimated cost of a unit of Amateur and a unit of Pro. C. What is the estimated cost of a unit for of a unit of Amateur and a unit Pro, assuming that the company uses Activity Based Costing? D. What is your decision-making interpretation for each of the scenarios