Question 1 Coalition Plc has decided to adopt a more modern approach to overhead recovery activity based costing from the coming accounting period onwards. Four products are currently produced and sold by the company. The following details have been given to you by the Chief Management Accountant concerning the four products. Product Alpha Charlie Delta Bravo output in units 1,200 1,000 1,200 800 Costs per unit: Direct material 20 15 11.50 11.50 Direct labour Machine hours (per unit) 4 The four products, because of their similarities are produced in production runs of 25 units. up now overheads have been absorbed to the four products on the basis of machine to urs. You ascertain that these overheads could be analysed into cost pools' as follows