Kinta Bhd. produces two models of washers: AA and BB model. The product costing data is provided in the following table:

Activity Usage Measures				Activity Cost Data (Overhead Activities)
	AA	BB	Total	Activity	Activity Cost (RM)
Units produced	10	100	110
Direct materials	RM800	RM8,000	RM8,800
Direct labour hours	20	80	100	Assembly	500
Machine hours	10	40	50	Machining	1,500
Setup hours	3	1	4	Setting up equipment	1,000
Number of moves	6	4	10	Moving goods	1,000
				Total	4,000

Required:

a) Calculate the overhead rates for each activity. (6 marks) b) Calculate the total overhead cost per unit for each model. (13 marks) c) Calculate the total manufacturing cost per unit for each model. (6 marks)

(Total 25 marks)