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The following table summarises the details of the production levels, costs and cost drivers for Megatronics Bhd who have traditionally absorbed overheads into production on the basis of a labour hour absorption rate. They wish to move to an ABC system. Labour hours are paid for at RM10 per hour. 3 3/4 REQUIRED (a) Calculate the cost per unit for each product using the traditional overhead absorption approach. (b) Calculate the cost per unit using the ABC approach. (c) Compare the two approaches from Part (a) \& Part (b) and provide your observation and comments