Overhead is charged into the product based on direct labour hours. The Company is considering adopting activity-based accounting practices, given the accuracy of the product costing. The table below shows the activity pools along with the total activity incurred in last year's production operations: a) Calculate the per unit cost of K14A and K02B using a plant-wide rate (10 marks) b) Calculate the per unit cost of both keyboard models based on the activity-based costing approach