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The following information relates to Questions 1 and 2. Round each answer to 2 dec places (if rounding is required). Quality Carvings Pty Ltd manufactures two types of dining tables: Model101 and Model102. The cost of resources and their resource drivers collected for the month just ended are as follows. Resources Cost of resources ($) Resource Drivers Quantity of resource drivers Salaries 21,000 No. of employees 10 Cutting machine depreciation 120,000 No. of cutting hours 600 Assembly equipment maintenance 20,000 No. of pieces of assembly tools 50 Electricity 1,400 No. kilowatt hours 4,000 Total: 162, 400 The following is a list of the main activities undertaken by Quality Carvings and their activity drivers for the month just ended. Activities Quantity of Resource Drivers Consumed Resource Consumption 2 Process orders Employees 250 Kilowatt hours 3 Employees Cutting 3,500 Kilowatt hours 600 Cutting hours 5 Employees Assembly 250 Kilowatt hours 50 Pieces of assembly tools Question 1 Under an activity-based costing (ABC) system, what is the cost per resource driver for employees? $ 10 per employee Question 2 Under an ABC system, what is the cost of assembly? In your calculations, please assume that the costs of electricity and assembly equipment maintenance allocated to assembly are $ 87.50 and $ 20000.00, respectively. 0