Normal No Spacing Heading Paragraph IN Styles 11111 121 141 161 181 1101 1121 1141 A Bristol Electronics produces a wide range of electronic products. The company has a labour based costing system that was introduced in 1970's and is now considering implementing an Activity Based Costing (ABC) system. Managers are concerned about how they should compare the ABC data with the existing system Selected data from management accounts for the year ending 31 December 2017. Cust data Total Manufacturing R1,000,000 over head for year Total hours for year 60,000 Direct labour cost per R10 hour Data for 3 products only Prochat A Product B Product C Annual production 1000 units 2,000 5,000 Material Cost per R5,00 R6,00 R7,00 unit Direct labour hours 150 0.50 per unit ABC data for all products cost pool/driver Annual Cost Number of set-ups 200,000 1,000 Inspection time (hours) 500,000 3,000 Machine maintenance 100,000 5,000 (hours) Number of purchases 100,000 500 Number of shipmen 100,000 500 100.000 ABC data products Product A Product Product B Number of set-ups 20 180 30 Inspection time (hours) 20 50 300 Machine maintenance 30 40 20 (hours Number of purchases Number of shipmen 6 Determine the total units for product A using the activity based data