ABC Sdn Bhd is a company producing three different types of product: Product A, Product B and Product C. Some of the budgeted information pertaining to the three products are as follows:

	Product A	Product B	Product C
Production quantity (units)	3,000	2,500	1,500
Material movements (in total)	8	5	12
Number of set up (in total)	20	10	5

The following budgeted information are pertaining to one unit of the product:

	Product A	Product B	Product C
Direct material	RM20	RM10	RM25
Direct labour (minutes)	72	120	180
Number of power drills	1	2	3

Direct labour costs RM27 per hour. For the year just ended, the following activities and its costs were identified as follows: material handling cost RM41,000; set up cost RM21,000; and power cost RM69,000. The company has been using rates per direct labour hour to assign overhead costs to the three products, but is considering to change to activity-based costing.

Required:

a) For Product C, the overhead per unit using traditional costing method is RM___, round your final answer to 2 decimal places. Please show all your workings.

b) For Product B, the cost per unit using activity-based costing is RM___, round your final answer to 2 decimal places. Please show all your workings.