company the Total manufacturing overhead for certain product which is product (A) that produced = Manufacturing overhead per unit * Number of units produced.

5 * 100 =500

total manufacturing overhead for product of A = 500

For product (B) 5*120= 600

For product (C) 5*130 = 650

Total product costs for product (A) : 300 (direct material) + 400 (direct labour) + (indirect cost) that for rent 100 )+ 100 cleaining + 100 marketing + 100 taxes + indirect labour 100 = 1200. As this is the cost to produce 130 pieces from product A, the company has a per unit cost of 12.

Total product costs for product (B) : 400 (direct material) + 400 (direct labour) + (indirect cost) that for rent 100 )+ 100 cleaining + 100 marketing + 100 taxes + indirect labour 100 = 1300. As this is the cost to produce 120 pieces, the company has a per unit cost of 10.83

Total product costs for product (C) : 500 (direct material) + 400 (direct labour) + (indirect cost) that for rent 100 )+ 100 cleaining machines + 100 marketing + 100 taxes + indirect labour 100 = 1500. As this is the cost to produce 130 pieces, the company has a per unit cost of 11.54 .

Allocate indirect Production costs using traditional cost system. For this purpose, you need to define the allocation rate to be applied.

based on mentioned details :

Allocate indirect Production costs using traditional cost system. For this purpose, you need to define the allocation rate to be applied. 6. Allocate indirect production costs under Activity-based costing (ABC) system. For this purpose, you will need to do the folowing: -Define the Cost - Allocation Base for each of the Production Support Activities. - Determine Resources Costs needed for each Production Support Activity. - Compute the number of cost driver units for each of the three products being produced by your company. - Allocate the costs of the Production Support Activities to the three cost objects three products.