b) Compute the price charged for the 5,000 control units it Watanabe uses t s-BI tem proposed by Ms. Yamamoto. 4. Explai n why costs are different in the two costing systems. Include an indication f ut costs you think are most accurate, and explain why 5-AJ DIRECT METHOD FOR SERVICE DEPARTMENT ALLOCATION Wbeial Controls Company has two producing departments, Mechanical Instruments and Electronic Instruments. In addition, there are two service departments, Building Senie and Materials Receiving and Handling. The company purchases a variety of componam parts from which the deparments assemble instruments for sale in domestic and inter tional markets The Electronic Instruments division is highly automated. The manufacturing cons depend primarily on the number of subcomponents in each instrument. In contrast, de Mechanical Instruments division relies primarily on a large labour force to hand-assemie instruments. Its costs depend on direct-labour-hours. The costs of Building Services depend primarily on the square metres occupied. The costs of Materials Receiving and Handling depend primarily on the total number of cop- nents handled. Instruments MI and M2 are produced in the Mechanical Instruments department, nd El and E2 are produced in the Electronic Instruments department. Data for these proists follow: Direct Materials Cost 74 Number of ComponentsDirect-Labour-Hean 5-B2 A 4.0 8.0 21 63 91 Budget figures for 2012 include