Q4. A company manufactures two products A and B. The following is given for each unit of product A and B Direct costs (per unit) Materials Labour 400 280 500 210 The company is considering change to ABC system, and identified the following ABC cost pools: Set up costs Inspection costs Materials handling costs Miscellaneous costs 100 400 200 300 The following information on ABC cost drivers have been identified as follow:s OHs Set up costs Inspection costs Materials handlingNumber of orders costs Miscellaneous costs Cost Driver Number of production runs Number of production runs Volume of Cost Drivers 20 20 50 Machine hours 500 The following information is related to each unit of product A and B Production runs Orders Machine hours used 5 40 280 hours 15 220 hours Required: Calculate the cost per unit for each unit product of A and B using an activity based costing system. (Hint: Infer how many units of products A and B are produced respectively)