A Shoes manufacturing business produces quality customized footwear to client's orders. The units were manufactured as Job #240. It has three production departments A, B and C whose overhead absorption rates are as follows: A $190 per labour hour B $156 per labour hour C $168 per labour hour Direct Materials Labour: Direct production costs incurred are: $5000 Dept A 40 hours @ $90.00 per hour Dept B 20 hours @ $70.00 per hour Dept C 10 hours @ $50.00 per hour General administrative expense is 25% of total cost. Profit is to be calculated at 20% mark-up. Required to: A. Calculate the selling price for job #240 (14 marks) B. State ONE (1) advantage and ONE (1) disadvantage of using the ABC approach. (2 marks) C. Outline the FOUR (4) stages of the ABC process (4 marks)