PT. electric Manufacture Activity Set-ups Inspection Packing Total Cost Total Cost driver (iphone) Total Cost driver (ipad) Cost driver Number of set-ups Number of inspections Number of units produced Cost IDR72.000 IDR 21.000 IDR43.200 IDR136.200 iphone Cost driver usage ipad 20 30 45.000 45.050 30 40 75.000 75.070 Total cost usage 50 70 120 1. Calculate overhead cost of iphone and ipad using ABC model 2. 1 unit iphone assumed 0.1 hours and 1 unit ipad 0.2 hours. Calculate factory overhead / unit for iphone and ipad with traditional allocation model 3. Why traditional allocation is inaccurate? 4. Traditional allocation is inaccurate, What's function do cost allocation offer?