Company (AGC Al Games Company (AGC) manufactures electronic games targeting the toy market. AGC produces two models, Model Tix, a basic model with basic functions and ModelT2X Plus which offer more functions and options. Top management were concerned that new entrants into this market segment have driven AGC profit margin of their best-selling Model Tix down Top management was especially concerned that ModelT1x competitor prices were close to AGC production cost per unit for that model. Top management decided to hire an external consultant to evaluate AGC's current traditional costing method based on direct labor hours to apportion manufacturing overhead Production costs and activities Information concerning the two models is as follows: Units produced Direct materials Direct labor hours Direct labor rate/hour Engineering time (hours) Setups Kilowatt hours Model TIX 30,000 units RM 60,000 10,000hrs RM 10/hour 1,000hrs 10 times 5,000 kw Model T2X Plus 10,000 units RM 30,000 3,000hrs RM 10/hour 3,000hrs 30 times 4,000 kw The following were overhead costs incurred: Power Rm 24,000 Engineering Rm 140,000 Setups Rm 120,000 Total RM 284,000 A. Calculate AGC's production cost per unit for Model T1X and Model T2X Plus using Traditional Costing Method based on direct labor hours (to the nearest cents). (4 marks) Your answer B. Calculate AGC's production cost per unit for Model T1X and Model T2X Plus using Activity Based Costing method (to the nearest cents). (7 marks) Your answer C. Discuss the unit cost findings from part A and part B and identify the issues that caused the discrepancies and its implication on AGC pricing decisions and profitability. (4 marks) Your