Question #3 (24 Marks) Potvin Company produces mathematical and financial calculators and operates at capacity. Data related to the two products follows: Mathematical Financial Annual production in units 49,000 98,000 Machine-hours Direct materials cost Direct manufacturing labour cost Direct manufacturing labour-hours Number of production runs Inspection hours $205,800 $411,600 $83,300 $166,600 4,900 9.800 24,500 49,000 49 49 1,000 500 Manufacturing Overhead Costs Total Machining costs 271,950 Setup costs 98,000 Inspection costs 90,000 Required: 1. Choose a cost driver for each overhead cost pool and calculate the manufacturing overhead cost per unit for each product. (15 marks) 2. Compute the manufacturing cost per unit for each product. (9 marks) Question #4 (10 Marks) In your own words, compare and contrast a "Simple Costing System" to that of an "Activity-Based Costing System". What are the 11