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Question 1 HUB has two related product lines P1 and P2. It currently uses a simple single "blanket percentage,'on direct labour cost, to assign fixed production overhead costs to its two product lines. As a direct consequence of a consultancy review they are now considering implementation of an Activity Based Costing (ABC) System, which will then replace the traditional labour-based system they currently use. The consulting team, established to develop an improved system of costing based on ABC principles, has analysed data for five production-based activities, related to the two product lines (see the tables below). For the accounting period in question, the tables below provide data on HUB's two product lines and their related overhead cost pools Product Lines: P1 P2 Selling price, average per product unit: 40 80 60,000 units 8 18 100,000 units 16 25 Production volumes : Direct labour cost (per unit) Direct material cost (per unit) Inventory movements in total) Machining (hours per unit) Set-ups (in total) Despatch orders packed (in total) 25 0.40 0.60 10 9 Each unit of either product receives the same amount of attention from the inspection and quality control department. Activities Machine related overheads Set-up costs Inventory receiving costs Inspection and quality control costs Materials handling and despatch costs Total production overheads Cost Pools 600,000 E8.80.000 40.000 240,000 120.000 1.800.000 Required a) Calculate the full unit costs for the two product lines, under HUB's existing traditional costing system which currently uses labour costs as the basis for overhead allocation to products. (10 marks) Identify, for each overhead activity, an appropriate ABC cost driver from the information supplied and then calculate the individual full product unit costs, using an activity based costing overhead allocation approach. Briefly discuss whether changing to the new ABC system appears to be justified (25 marks) c) Explain and outline the significance of cost hierarchies' within an ABC system. (15 marks)