...activity volumes are associated with each product for the period... Number of set-ups Number of inspections Product D Product C Product P Number of movements of materials 12 21 87 75 115 480 150 180 670 670 120 1,000 Required: a) Calculate the cost per unit for each product using ABC principles (work to two decimal places). b) Explain why cost per unit calculated under ABC are often very different to cost unit calculated under more traditional methods. Use the information from Triple Limited to illustrate. c) Discuss the implication of a switch to ABC on pricing and profitability. ...activity volumes are associated with each product for the period... Number of set-ups Number of inspections Product D Product C Product P Number of movements of materials 12 21 87 75 115 480 150 180 670 670 120 1,000 Required: a) Calculate the cost per unit for each product using ABC principles (work to two decimal places). b) Explain why cost per unit calculated under ABC are often very different to cost unit calculated under more traditional methods. Use the information from Triple Limited to illustrate. c) Discuss the implication of a switch to ABC on pricing and profitability