Company A has the following information applicable to its products: Total Overheads = 100,000 = 50,000 Total machine Hours Product Units of Production 2,500 B 5,000 Material Cost p/unit Labour Cost per unit Machine Hrs P/unit 30 20 10 50 16 5 % Overheads 35 Set up Costs Inspections Materials Handling 45 20 B 50 Set ups 300 Inspections 500 Goods Movements 300 Total 350 750 1000 250 700 What is the Cost per unit of A and B (1) Under Traditional Absorption Costing. (2) Under ABC