ABC Company has been allocating indirect costs based on budgeted labor hours. ABC$$s total indirect costs amounted to INR $450,000.$ ABC produces three products, X$,$ Y$,$ and Z$.$ Key production and sales details associated with the three products are as follows:

A B C

Direct Material $($DM$)180000160000200000$

Direct Labor $($DL$)240000360000180000$

DM Rate p$.$u$.3410$

DL Rate per hour $869$

Setup hours $200200600$

Kw Hrs $600600800$

Units sold $100030002000$

Selling Price p$.$u$.400400200$

ABC Inc. decided to shift to an Activity Based Cost allocation method. A breakup of the indirect costs and their drivers is provided in the below given table.

Cost Driver

Machine Set$-$up $200000$ Set up Time

Material Handling $100000$ DM Units

Electricity $100000$ Kw Hrs

Quality Control $50000$ Sales Value

Based on the above given information fill in the below given tables $($Show as many individual line items as possible$)$:

Traditional Method

Product A B C

Profit

Activity Based Costing Method

Product A B C

Profit