Activity Base	Tennis Ball	Cricket Balls
Number of Purchase Orders	2,000		4,000
Machine hours per unit	7		15
Number of setups	3,000		6,000

D. Discuss how a decision by Heena Manufacturing regarding the continued production of Tennis Balls will be affected by the results of your calculations in requirement C. (2 marks)

E. If Heena decides to moves to mass production and focuses on one product (Cricket Balls) by using process costing system in highly automated process. Identify and explain any two advantages of process costing. (2 marks)