Question 3 Ghaz Company produces two types of sound units: Deluxe and Regular. Activity data is as follows: Product-Costing Data Activity Usage Measures Deluxe Regular Total Units produced per year 5,000 50,000 55,000 Prime cost RM39,000 RM369,000 RM408,000 Direct labor hours 5,000 45,000 50,000 Machines hours 10,000 90,000 100,000 Production runs 10 5 15 Number of moves 120 60 180 Activity Cost Data (Overhead Activities) Activity Cost (RM) Activity driver Setups 60,000 Production runs Materials handling 30,000 Number of moves Power 50,000 Machines hours Testing 40,000 Direct labor hours Total 180,000 Required: a) Calculate the consumption ratios for each activity. b) Choose group activity based on the consumption ratios. c) Calculate a rate for each pooled group of activities. d) Calculate unit product costs using the pool rates. (10 marks)