Q3. Gan Kakh & Co is manufacturing GM and MRF Bats and operates at capacity. Data associated to two products are given below: GM MRF Annual Production 4000 8200 Direct Material Cost $ 80,000 Direct Labour Cost $ 45000 Direct Labour Hrs. 2500 $160,000 $90,000 5000 Machine Hrs. 10,000 20,000 Number of Production Runs 22 22 Inspection Hrs. 1000 500 Depreciation costs Setup costs Inspection costs $320,000 50,000 76,000 Required: 1. Calculate cost per Unit of each Bat using Traditional costing for overhead allocation (Direct Labour Hrs). 2. Compute the manufacturing cost per unit for each bat using ABC. 3. How might managers of Gan Kakh & Co utilize the activity-based costing system generated information for better decision making?