Question 3 Grass \& Go Ltd produce two models of petrol lawnmowers, Standard and Deluxe. Overhead was allocated based on direct labour hours. The following information was collected at the end of 2022 . Following an examination of the data above the marketing manager recommended that more emphasis should be placed on selling the Deluxe mower. The manufacturing maaager disagreed and argued that there were problems in relation to the costing of the mowers. The management accountant agreed with the manafacturing manager and suggested that an activity-based costing system should be installed. The general manager asked the management accountant to recalculate the product costs using ABC techniques. The management accountant subsequently collected the following information. Required: (a) Using the activity based costing data calculate the overhead cost per unit for the two mower product lines. (Required: ( 5 marks) (b) Calculate the contribution margin per unit generated by the two mowers under the conventional costing and activity based costing approaches. (2 marks) (c) Based on the answers in part b), write a brief note to the general manager explaining the differences in the contribution margins under the two costing approaches and evaluating the suggestion of the marketing manager to switch emphasis to the Deluxe model