Ellipse Bhd is a manufacturing company that produces several types of electrical products. Recently, one of its products 'Keir' faced increasing price pressure from its competitors. This has forced the company to lower its selling price well below its target. However, the management observed that another of its product 'Mour' can be sold at a slightly higher price than its target selling price. The management is somewhat puzzled by the contrasting performance of 'Keir' and 'Mour'. The management has turned up to you for assistance on this matter. As a start, you have decided to examine the company's overhead costing system. Your initial investigation revealed that the company is using direct labour hour as a basis to absorb its overhead costs. The rate of absorption is RM35 per hour. The following data was compiled for 'Keir' and 'Mour': Direct labour hours per unit Production and sales volume Per unit: Direct material cost Keir 3 hours 5,000 units Mour 1.5 hours 2,500 units RM RM 40 50 15 20 205 280 Direct wages Selling price After a detailed analysis, you have come up with four cost drivers related to the company's overhead costs: Cost Pool Cost Driver Overhead (RM) Cost Driver Allocation Machine-related cost Machine hours 290,000 Keir 12,000 Mour 18,000 Set up cost Number of set ups 118,000 50 50 Quality control Number of inspections 246,000 1,000 1,500 Purchase order Number of purchase orders 330,000 750 450 Total 984,000 Required: b. Determine the profit per unit for both products using the Activity Based Costing system. (10 marks)