Machine processing 382,000 9,900 machine hours 900 9.000 Product shipping 280,000 70 shipments 50 20 Total overhead cost: 1,386,000 Required: (a) Calculate the unit product cost for each type of vacuum cleaner under the existing costing method. (b) Calculate the unit product cost for each type of vacuum cleaner under the Activity Based Costing method. (C) Explain, with reference to the calculations in (a) and (b) above, what advantages the finance manager probably believes ABC to have over the existing approach