Activity$-$Based Costing

Total cost per two$-$day course

$=RM5+RM482+(RM43\mathrm{.}852)+RM380+RM950+RM51\mathrm{.}32+RM10$

$=RM1,966\mathrm{.}02$ per two$-$day course

Total cost for two$-$day course

$=$ RM$1,966\mathrm{.}0220$ courses

$=$ RM$39,320\mathrm{.}40$

$2.$ Total cost per five$-$day course

$=RM5+RM482+(RM43\mathrm{.}855)+RM380+RM950+RM51\mathrm{.}32+RM10$

$=$ RM$2,097\mathrm{.}57$ per five$-$day course

Total cost for five$-$day course

$=$ RM$2,097\mathrm{.}57$ x $50$ courses

$=$ RM$104,878\mathrm{.}50$

Traditional Costing

Cost per course day $=$ Total cost $$ Total number of days

$=RM501,600[(20$ courses $2)+(30$ courses $5)]$

$=RM2,640$

Total cost for two$-$day course $=$ Cost per course day $x($Number of courses $x2)$

$=RM2,640(20$ courses $2)$

$=RM105,600$

Total cost for five$-$day course $=$ Cost per course day $x($Number of courses $x5)=$ RM$2,640$ courses $5)$

$=RM396,000$

Required: Make a conclusion from the information stated above.