PQR Ltd has identified the following activities and their respective costs for the production of its two products, A and B:

Machine setups: $15,000

Quality inspections: $10,000

Material handling: $5,000

The activity data for the two products are as follows:

Product A: 10 setups, 20 inspections, 30 material movements

Product B: 5 setups, 10 inspections, 20 material movements

Required: a. Calculate the cost per activity for each product. b. Determine the total cost assigned to each product using activity-based costing. c. Compare the costs assigned using activity-based costing with traditional costing (assuming overheads are allocated based on direct labor hours: 200 hours for Product A and 100 hours for Product B).