M$/$s$.$ Gharib LLC produces five products, ACE, BEE, CEZ, DIV and EVA, all from the same material. Until now, it has used traditional absorption costing to allocate overheads to its products. The company is now considering an activity$-$based costing in the hope that it will improve profitability. Information for the three products for the last year is as follows;

$\backslash$table$[[$Particulars$,$ACE,BEE,CEZ,DIV,EVA$],[$Production and Sales Volumes $($Units$),?{?}^{**},?{?}^{**},?{?}^{**},?{?}^{**},],[$Selling Price Per Unit $($RO$),9,12,15,18,21],[$Raw Material Usage $($Kg$)$ Per Unit,$2\mathrm{.}5,3\mathrm{.}5,3\mathrm{.}8,4\mathrm{.}5,4\mathrm{.}8],[$Direct Labor Hours Per Unit,$0\mathrm{.}16,0\mathrm{.}16,0\mathrm{.}21,0\mathrm{.}26,0\mathrm{.}26],[$Machine Hours Per Unit,$0\mathrm{.}6,0\mathrm{.}7,0\mathrm{.}8,0\mathrm{.}9,0\mathrm{.}10],[$No of Production Runs Per Annum,$31,25,17,19,22],[$No of Purchase Orders Per Annum,$48,56,84,80,90],[$No of Deliveries to Retailers Per Annum,$96,60,124,80,100]]$

The price for raw material remained constant throughout the year at RO $3\mathrm{.}750$ per Kg$.$ Similarly, the direct labor costs for the who workforce was RO $23\mathrm{.}250$ per hour. The annual overhead costs were as follows;

$\backslash$table$[[$Particulars$,$RO$,?{?}^{**}$