M$/$s Priya Industries is in the business of manufacturing and selling lubricants. There

are $4$ types of products. The information available about each:

P$1$ P$2$ P$3$ P$4$ Total

No$.$ of units

produced $13002000150012006000$

Labour Hours $2503502002001000$

No$.$ of units in $1$

packet $253313$

Machine Hours $2604503601801250$

The total cost incurred is as under:

Fixed Costs Rs$.$

Salaries and Wages $2500000$

Supervisor Cost $75000$

Factory Overheads $1000000$

Packaging costs $600000$

Total Costs $4175000$It is assumed that the supervisor spends time in proportion of no$.$of units produced.

Calculate the cost of each unit of the products under:

a$)$ Traditional Costing

b$)$ ABC Costing