Hello, I need help but only for the b) !!! Thank you :)

2. Ubben Ltd ("the Company) manufactures Model X, Model Y and Model Z. The direct labour hourly rate is 7.00. The selling prices, budgeted production and direct production costs (per unit) are presented below. Model X Model Y Model Z 7.000 12,000 5,000 5.00 5.00 5.00 Budgeted production (units) Direct labour cost per unit (/unit) Direct material cost per unit (/unit) Number of Machine Set-ups Number of Purchase Orders 0.20 0.30 0.30 300 400 600 200 100 100 Number of Production Runs 120 100 80 Machine hours per unit (hour/unit) 0.5 2.0 1.0 The Company currently uses an Activity Based Costing (ABC) system. Overheads have been analysed into different activities and the following breakdown of costs have been identified by activity: Machine set-up costs () Ordering costs () Production scheduling costs () Machinery costs (E) 200,000 150,000 100,000 130,000 580,000 Managers at Ubben Ltd have identified the following relevant cost drivers which they believe are appropriate for allocating overhead costs: Activity: Cost Driver Machine set-ups Number of machine set-ups Purchase orders Number of purchase orders Production scheduling Number of production runs Machine hours Machine hours REQUIRED: (a) How would an organisation go about designing an ABC system? Describe the two-stage allocation process of ABC costing and explain how this differs from the approach used in traditional absorption costing systems. (15 marks) (b)Using the information provided above and ABC costing, calculate the full cost of production and the full cost per unit for each product at Ubben Ltd. In your answer, ensure you clearly show the direct costs and indirect costs by activity for each product. Show your workings to two decimal places