B. The allocation of indirect costs, for both products, are: Automatic Manual Total Indirect $509,090.91 $890,909.09 Cost Calculate the total cost per unit for Automatic only. (2 marks)JJ Asian Cuisine has been using cost-based pricing for their products. However, James is not sure about some of the concepts. Please give a definition and one specific example from JJ Asian Cuisine business to help James to understand the following concepts: (6 marks) Concept Definition (2 Marks) Example (4 Marks) Direct Cost Indirect Cost Cost Object Cost DriverAMA Desks Pty Ltd produces two types of smart desks that can be raised to different heights: Automatic and Manual- The business started in 2019 and since CDVID the sales of Automatic raised desks are increasing. At the moment, AMA Desks Ptv Ltd uses the traditional costing method using the direct labour dollars as the cost driver. The following costs are provided below: Number of Units The total manufacturing overhead is $1,4, Required: 34a) A. Calculate the indirect cost rate according to traditional costing method [round to 2 decimal places only} {1 mark) MEWS Marks AMA Desks Pty Ltd wants to change their costing system to the Activity Based Marks Costing (ABC) method, there will be four (4) activities involved in manufacturing process, and the following has been decided: Manufacturing Overhead/ Indirect Cost Estimated numbers of Cost Driver Activity Cost Driver Estimated Automatic Manual Total indirect cost Design Number of $150,000 1500 3500 5000 units Cutting Number of machine set- $400,000 500 700 1200 ups Assembly Direct Labour $650,000 700 800 1500 hours Quality Number of $200,000 1000 1200 2200 Control inspections Total $1,400,000JJ Asian Cuisine started the business as a partnership structure. The business has been so successful that they cannot keep up with market demand. Jason has completed his studying in Melbourne and wants to return back home to China to set up his own business. Jason is happy to sell his share of the business to James at the market value. Now, James owns the entire business. James wants to expand the business and set up the entire factory in Geelong, Melbourne. James' family accountant advises him to set up the business under a family trust structure, but James wants the IPO (Initial Public Offering) option of the public company. Please help James to differentiate between the company structure and the trust structure, especially dealing with the profit distribution and tax issue. Your answer can be structured as below: (4 marks) Public Company structure (2 A Family Trust Structure (2 Marks) Marks) Profit Tax\fB. Under the Activity Based Costing (ABC) method, the indirect cost rate for Assembly and Quality Control has been given to you, calculate the allocation of indirect cost for Assembly and Quality Control to Automatic only, you can use the table below. (2 marks) Activity Indirect Cost Rate Automatic (include workings) Assembly $433 per hour used Quality Control $91 per inspectionA. Under the Activity Based Costing (ABC) method, calculate indirect cost rate for two activities only: Design and Cutting, you can use the table below (2 marks) Activity Indirect Cost Rate (include working) Design CuttingC. The following has been calculated for you after using both methods, the Traditional Costing Method and the ABC Method: Traditional Costing Method $9152.73 $783.12 ABC Costing Method 51,03? S?55 Why do the two methods provide different allocations? What method would you recommend to Tom Lee and why? (2 Marks)