Bristol Electronics produces wide range of electronic products. The company has a labour based costing system that was introduced in the 19703 and is now considering implementing an activity based costing (ABC) system. Managers are concerned about how they should compare the ABC data with the existing costing system. Selected data from the management accounts for the year ending 31st December 2017. Cost data Total manufacturing overhead for year 1,000,000 Total hours for year Direct labour cost per hour Data for 3 products only