Bristol Electronics produces a wide range of electronic products. The company has a l based costing system that was introduced in 1970's and Is now considering implemer an Activity Based Costing (ABC) system, Managers are concerned about how they sho compare the ABC data with the existing system. Selected data from management act for the year ending 31 December 2017. Gust data Total Manufacturing R1 000,COD overhead for year Total hours for year 60.000 Direct labour cost per R10 hour Data for 3 products only Product A Product B Product C Annual production 1.030 units 2,DO0 5.000 Material Cost per RS.00 R15,00 unit Direct Isbour hours 1 1.50 0,50 per unit ABC data for all products Cost pool/ driver Annual Cost Annual volume Number of set-ups 200.000 1.DO0 Inspection time (hours) 500,000 3,D00 Machine maintenance 100,000 5,000 ( hours) Number of purchases 100.000 500 Number of shipmen 100.000 500 100,000 ABC data products Product A Product Product Number of set-ups 20 180 30 Inspection time (hours) 20 50 300 Machine maintenance 30 40 20 (hours ) Number of purcha Number of shipmen Determine the toed unit cost for product Coding the estuby board chata