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Hobart Pty Ltd manufactures two products, X and Y, with the same manufacturing process. Product data is: Required: A - Using the traditional costing model with direct labour hours as the base for allocating the overheads to production, what is the overhead cost per unit of product X and product Y ? ( 3 marks) B - Using activity-based costing system (ABC), what is the overhead cost per unit of product X and product Y ? ( 7 marks)