Aman Techno has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHS). The company has two products, CUTIE and PIE, about which it has provided the following data: Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) CUTIE RM30.40 RM1.10 0.10 hours 35,000 PIE RM45.20 RM23.10 2.10 hours 15,000 The company's estimated total manufacturing overhead for the year is RM1,155,000 and the company's estimated total direct labor-hours for the year is 35,000 hours. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activity Cost Pool Assembling products (DLHS) Preparing batches (batches) Axial milling Machine Hours) Total Estimated Overhead Cost RM 140,000 RM 241,150 RM 766,500 RM1.147.650 Expected Activity CUTIE PIE Total 3,500 31,500 35,000 560 1,295 1,855 1,540 1,015 2,555 Required: Required: a) Compute the predetermined overhead rate under the traditional costing method. (3 marks) (CLO3:PL07:C3) b) Determine the unit product cost of product CUTIE and PIE for the current year. (5 marks) (CLO3:PL07:C3) c) Determine the unit product cost each of product CUTIE and PIE under activity-based costing system. (14 marks) (CLO3:PL07:C3) d) Discuss the fundamental difference of activity-based costing from the traditional costing method