please solve all the three points

Prince Rupert company manufactures product A. B, C and D. Data for the year ended Dec 31, 2021, is as follows. Product Units/ Production Production run Cost of material per unit (S) Direct labour Machine hours hours required per unit required per unit A A 20 3 80 2 1 B 40 4 60 5 8 45 6 70 7 5 D 120 12 65 9 3 Cost of Direct labor per hour: $ 6 Overhead costs for Prince Rupert company. Set up cost Handling material cost Scheduling costs $ 12,000 $ 6,000 $ 14,000 ii. Using the peanut butter costing approach, calculate the cost per unit. (use Direct labor hours as a basis of allocation) Using ABC Costing, calculate the cost per unit. Please justify why you choose that allocation base. Show the difference of cost per unit using peanut butter and ABC costing