Kelisa Bhd produces commercial cleaning products for household since 2012. The company has been adopting the traditional way in allocating its overhead costs to the products using blanket rate based on machine hours. To remain competitive in the market, the management of Kelisa Bhd would like to use activity-based costing to allocate overhead costs in the future rather than the use of traditional costing method. The following is the manufacturing overhead costs estimates for a year: The management has ascertained the following cost drivers and the volume of each activity cost driver expected for a year to be as follows: Recently, the Sales Department received a request to quote an order from Talap Services Enterprise which orders for 750 bottles of cleaning products. The company estimates that the order from Talap Services Enterprise will require RM3,065 in raw materials and RM1,093 in direct labour costs. The manufacturing activities for the job order from Talap Services Enterprise are as follows: Required: a. Calculate the cost per bottle for job order from Talap Services Enterprise using activitybased costing method. b. Briefly explain THREE (3) advantages why Kelisa Bhd need to change from traditional costing method to Activity-based costing method