Que.2. ABC Company manufactures two major products Biscuits and Wafers with the following information:

	Biscuits	Wafers
Direct materials cost per unit ( OMR)	20.000	15.000
Direct labor cost per unit( OMR)	50.000	40.000
Direct labor hours per unit	2 hours	3 hours
Number of units produced	20,000	20,000

Additional information:

	Biscuits	Wafers	Total
Number of Salespersons	50	75	125
Number of Customers	550	700	1,250
Number of kilometers driven	150,000	130,000	280,000

The business also has overhead costs as follows:

Activity	Costs per activity(OMR)	Cost driver
Sales	200,000	Number of Salesperson
Entertainment	226,000	Number of customers
Travel	74,000	Number of kilometers driven
Total overhead costs	500,000

Determine the cost per unit of each of the company's two products under Traditional Approach and Activity-Based Costing system. (Assume overhead costs are absorbed in traditional approach based on direct labor hours.)