Elite Company is producing three products P, Q and R. The manufacturing overhead costs on all three products are: -

Machine set-up cost RO 50,000

Machine running cost RO 64,000

The detail of manufacturing of three products is given below: -

	X	Y	Z
Number of units produce	200	300	275
Direct Labor Hours	100	150	200
Number of times Machine Set-up	6	3	3
Machines Running Hours	120	80	100

Calculate the manufacturing cost under following methods

a) Traditional method

b) ABC method