P.12.6 MST Limited has collected the following data for its two activities. It calculates activity cost rates based on cost driver capacity Activity Cost driver Capacity Cost Power Kilowatt-hours 50,000 hours 22,00,000 Quality inspections Number of inspections 10,000 inspections 23,00,000 The company makes three products, M, S and T. For the year ended March 31, current year, the follow- ing consumption of cost drivers was reported: Product Kilowatt-hours Quality inspections M 10,000 3,500 S 20,000 2,500 T 15,000 3,000 j9 REQUIRED: (i) Compute the costs allocated to each product from each activity, (ii) Calculate the cost of unused capacity for each activity