ABC Ltd$.$ Produces three products A$,$ B and Z for which the standard cost and quantities per unit as follows:ProductsAOutput $($units$)100002000030000$Direct Material Per unit$504032$Direct Labour per unit$304048$Labour hour per unit$345$Machine hour per uint$447.$ No$.$ of purchase requisitions$6009001000$No$.$of machine set$-$ups$120130150$Production overhead split by departmentDepartment XDepartment YTotal$12\mathrm{.}00\mathrm{.}00015\mathrm{.}00,0002\mathrm{.}700\mathrm{.}000$Department X is labour intensive and Y is machine intensiveTotal labour hour in dept. X $-2\mathrm{.}00\mathrm{.}000.$ Total Machine hours in Dept. Y $-5\mathrm{.}00\mathrm{.}000$Production overhead split by activity:Reciving and inspectionProduction sheduling set$-$upTotal$14\mathrm{.}00\mathrm{.}00013\mathrm{.}00\mathrm{.}00027\mathrm{.}00\mathrm{.}000$No$.$ of batches reciving inspected $-2500$No$.$ of batches for scheduling set$-$ups $-400$