Estrada makes a number of products including product Sayyap. The details of product Sayyap are as follows:- Total number of units: 800 Total machine hours: 1600 Number of purchase orders: 64 Number of machine set-ups: 32 During the year 2019, the total output was 11000 units; total machine hours was 17600 ; total number purchase orders was 192 and the total number of machine set-up were 80. Product Sayyap is a low volume product. The cost centre costs are classified as follows: Required: Calculate the costs allocated to products using: (a) Traditional costing (b) ABC costing