Question 16 (B) Lampung Sdn Bhd produces two types of entry doors: Deluxe and Standard. The assignment basis for support costs has been direct labor dollars. For 2015, Lampung compiled the following data for the two products Sales units Deluxe 50.000 Standard 400.000 RM 475 130 Sales price per unit Prime costs per unit Direct materials cost per unit Direct labor costs per unit Manufacturing support costs per unit 650 180 95 75 00 Last year, Lampung Manufacturing purchased an expensive robotics system to allow for more decorative door products in the deluxe product line. The CFO suggested that an Activity Based Costing (ABC) analysis could be valuable to help evaluate a product mix and promotion strategy for the next sales campaign. She obtained the following ABC information for 2015: Cost Driver Deluxe 00 Cost RM) Total 500.000 500 44.000.000 500.000 5.000.000 250.000 Standard 100 300.000 200.000 Packing Machine-related of machine hours of shipments 300.000 50.000 (b) Using the current system, estimated manufacturing overhead costs per unit are less for the deluxe door (RM 80 per unit) than the standard door (RM 120 per unit). Provide a short explanation for this phenomenon