Question 1 Zin-Tech Manufacturing Sdn Bhd is a company operated at Shah Alam. Zin-Tech has identified five activity centres that are critical in the company's operations. Activity cost centre Cost driver Cost driver rate (RM) Purchasing Number of purchase order 251.98 Production setup Number of setups 1,231.80 Quality inspection Inspection hours 274.97 Packaging Packaging hours 152.27 Shipment Number of shipments 960.51 Cost driver data for two of Zin-Tech products are: Activity cost centre Shoes Rack Mobile Drawer Purchasing 1, 100 860 Production setup 130 95 Quality inspection 690 450 Packaging 1,650 740 Shipment 170 65 Zin-Tech produces and sells 44,000 units of Shoe rack at price of RM120 per unit and 23,800 units of mobile drawer at price of RM165 per unit. The company has provided the following cost information regarding the two products: Shoes rack (RM) Mobile drawer (RM) Direct materials per unit 30.90 42.50 Direct labor per unit 12.50 18.50 Direct expense per unit 3.90 5.20 Required: 1. Calculate the product cost per unit. 2. Compute the Gross profit for both Shoes rack and Mobile drawer