Baby Shark makes three main products which are using the same production methods and equipment for each product. Presently, a traditional costing method is used, although an activity-based costing (ABC) method is being considered. Details of the three products for a typical period are given below: Product Labour time per unit Machine time per unit Materials per unit (RM) Volumes (Units) A 1.0 hour 2.0 hours 15 1,500 B 1.5 hours 1 hour 12 2,250 C 1.0 hour 3 hours 10 7,500 Direct labour costs RM5 per hour and production overheads are absorbed on a machine hour basis. The rate for the period is RM 30 per machine hour. Further analysis shows that the total of production overheads can be divided as follows: Costs relating to set-ups 35% Costs relating to machinery 20% Costs relating to materials handling 15% Costs relating to inspection 30% Total production overhead 100% The following activity volumes are associated with the product line for the period as a whole. Total activities for the period: Product Number of set-ups Number of material handling Number of inspections A 75 12 150 B 115 21 180 C 480 87 670 TOTAL 670 120 1,000 Required: A. Calculate the cost per unit for each product using traditional costing method. (6 marks) B. Calculate the cost per unit for each product using activity-based costing method. (Note: Use two decimal point)