PT. FOXBAT produces 2 types of watches, Model A and Model B. In allocating factory overhead costs, Foxbat has been using traditional cost loading using the basis of direct labor hours. Here's a lot of data on foxbat fees in December 2012: Production Volume Raw Materials Jam TKL TKL hourly wage rate=Rp.5.000,- OHP OHP charged with tariff of Rp. 16,500 per hour TKL Model A 100 unit Rp.12,500.000 1.500 jam TKL Model B 75 unit Rp.35,000.000 500 jam TKL Over the past few months, since the Model B was released to the market the company has seen a decline in operating profit. After realizing that the problem at hand may lie in the cost-loading system, the company began to glance at cost loading usingactivity-based costing. Here is data on the driving activity and overhead costs of the plant for December 2012: Model B Model A 10 setup OHP fee based on setup activity = Rp.4.000.000,- 30 setup Driving activity Engine Setup Machine Clock TKL Hours OHP fee based on machine clock activity=Rp.19.000.000,- 1,250 hours 3,500 hours OHP fee based on TKL hour activity=Rp.10.000.000,- Instructions: 1. Calculate the cost of manufacturing per unit when using Functional / Traditional Costing! 2. Calculate the cost of manufacturing per unit when using Activity Based Costing! 3. Assume yourself as a cost consultant, which would you recommend for a company that has a single product, Traditional Costing or ABC? Explain why! 4. In cases such as PT. Foxbat, which one do you recommend, use Traditional Costing or ABC! Explain why