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: 0,000 hrs 1,000 hrs 10,000 hrs Meching Hours: 2,?00 hrs 600 hrs 3,300 hrs Units Produced: 000 units 100 units 0-0-0 units Production Batches: 1 batch 40 batches 50 batches Costs: Labour: $144,000 Set-ups: $ 1500 Machining: 5 33,000 Total costs: $104,500 Dther 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: 1. Assume that the company alto-ted an equal amount to each unit. I-.r'tl'hat is the estimated cost of a unit for each of the Amateur and a unit Pro? 2. 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. 3. What is the estimated cost of a unit for of a unit of Amateur and a unit Pro, if the company uses Activity Based Costing? 4. What is your decision-making interpretation for each of the scenarios