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FEX ABC (PART A)~ The following information applies to ALL parts of ABC question.~ Dynamic Ltd Lid produces two types of gas heaters, indoors and outdoors. Dynamic Lid is currently using simple costing systems that have two direct costs categories (material and labour) and one indirect cost pool. The simple costing systems use total budgeted direct labour hours of 8,050 to allocate its indirect costs. Due to the increase of the competition in the market and company's declining profit, the management is considering changing its cost systems from simple to Activity Based Costing (ABC). The production information for the most recent year is as follow: Indoor Outdoor 3, 2 1, 8