BE Limited ("BE") is a producer and merchandizer of processors. BE also provides job order services. BE has 2 operating departments; P1 and P2. P1 is a process-type manufacturing and applies process costing method to produce AA1 processors which are sold or used in P2. P2 is a job order production and applies job costing. The data of P1 and P2 is shown as Table2 Table 2 P1 Units Percent of Completion DM CC Work-in-Process at beginning balance WIP BB) Work-in-Process at ending balance (WIP-EB) Stared in within month Cost of WIP-BB Baht 300 45% 30% 500 20% 38% 1,000 5,000 12,000 Operating Departments P1 Actual information within the month P2 DM Baht 451,200 29,200 30,000 DL Baht 855,000 1,299,600 1,200,000 2,500 Actual OH Baht 60,245 Estimated OH (Baht Estimated DLH Hours) DL rate Baht per DLH 250 300 3.1) Calculate cost per unit of AA1? (3 points) 3.2) P2 has over or under applied of overhead cost and how much of such cost per DLH? (2 points) 3.3) As the information provided, what it the best question should be and what is the answer for such question? (5 points)