Other information collected for the month of September 2019: " Break-up of Factory Overheads (Rs. in lakhs) o Material Receipt and Movement Costs Rs. 0.70 o Production Setup Cost Rs. 6.00 o Inspection and Quality Check cost Rs. 3.00 Shipment Cost Rs. 0.30 Total Factory Overheads for September, 2019 Rs. 10.00 Some non-financial information collected for the month of September 2019: Particulars Deluxe Regular (a) Number of Shipments 50 100 (b) Number of Material Receipts 150 200 (c) No. of Inspecting and Quality 4 6 Check staff deputed (d) Number of Production and 25 50 Machine Setups (e) Number of Units produced 2,000 8,000 From the above information, as per the traditional overhead allocation system, the cost of Deluxe is coming to be Rs. 275.00 and profit Rs. 50 per unit; while that of Regular, cost Rs. 210 and profit Rs. 15 per unit. Required a. Critical analysis of the traditional system of allocating factory overheads for managerial decision making. b. Find the cost per unit and profit per unit for Deluxe and Regular models by using an alternative system of allocating overheads. C. Give reasons for differences in the profits calculated by you in (a) and (b) above