Breadman Bakeries Ltd produces three types of bread in the same factory: Sugar, Butter and Wheat. The following is the cost data relating to the products: Product Annual Output Labour Hours Selling Price/unit Material (GHS) cost/unit (GHS) Sugar 2,000 20,000 4.00 0.40 Butter 1,600 22,000 6.00 0.60 Wheat 400 8,000 8.00 0.90 The three cost drivers that generate overheads are: Deliveries to retailers the number of deliveries of bread to retail outlets Set-ups - the number of times the assembly line process is re- set to accommodate a production run of different types of bread Purchase orders - the number of purchase orders made The annual cost driver volumes relating to each activity and for each type of product is as follows: Product No. of deliveries to No. of set-ups No. of Purchase retailers Sugar 100 Butter 80 Wheat 70 Orders 35 400 40 300 25 100 The annual overhead costs relating to these activities are as follows: Deliveries to retailers Set-up costs Purchase orders GHS 2,400 6,000 3,600 All direct labour is paid GHS0.05 per hour. You are required to calculate the total profits on each of Breadman Bakeries Ltd three products using each of the following methods to attribute overheads: a. Absorption costing technique b. Activity based costing technique