please do it in detail

QUESTION 2 Teguh Electronics Sdn. Bhd. (TESB) produces two oven models: X-200 Year 2020 new model (priced at RM900) X-100 Year 2010 old model (priced at RM1,140) The company currently uses a traditional costing method which would aggregate the direct material costs, direct labour costs, machine usage costs and manufacturing overhead costs as part of the products total manufacturing costs. Direct labour cost is at RM12 per hour and machine usage cost is at RM18 per hour. Estimated manufacturing overhead cost is RM4,800,000 and allocated on the basis of machine hours. The CEO suggested for the company to concentrate marketing efforts on the X-200 model and to begin phasing out the X-100 model. The CEO would like to have an activity-based costing (ABC) analysis to be carried out before making any decisions. The following production and cost data are available for analysis: PER UNIT Data X-200 X-100 Direct Material Costs RM208 RM584 Direct Labour Hours 1.5 DLH 3.5 DLH Machine Hours 8.0 MH 4.0 MH Units Produced X-200 22,000 X-100 4.000 Overhead Cost Oven Models Activity Cost Pool (RM) Cost Drivers X-200 X-100 Soldering 942.000 No. of solder joints 1.185,000 385.000 Shipment 860,000 No. of shipments 16.200 3.800 Quality Control 1.240,000 No. of inspections 56,200 21,300 Purchase Orders 950,400 No. of orders 80,100 109.980 Machining 57,600 Machine hours 176.000 16,000 Machine set-ups 750,000 No. of set-ups 16,000 14,000 Selling and general administrative expenses per unit sold are RM265 for X-200 and RM244.50 for X-100 respectively. Required: a) Calculate the manufacturing cost per unit for each oven model under the present traditional cost accounting system. (5 marks) b) Calculate the manufacturing cost per unit for each oven model using the proposed activity-based costing (ABC) method. Round all costs to two decimal places (13 marks) c) Should TESB concentrates its marketing effort on X-200 or X-100? Justify your decision with the net operating profit (net income) per unit for each oven under the ABC method. Show ALL workings. (2 marks) TOTAL 20 MARKS