REQUIRED Use the information provided below to calculate the following: 3.1 The manufacturing costs per unit and the total manufacturing costs, if all the overheads costs are absorbed on a machine hour basis. (4 marks) 3.2 The overheads cost per unit using the ABC system. (16 marks) INFORMATION Visa Limited manufactures two products and the company is keen on applying the principles of activity-based costing (ABC). Relevant information pertaining to the two products for a given period appear below: Product A Product B Output in units 720 540 Machine hours per unit 7 5 Direct materials cost per unit R300 R240 Direct labour cost per unit R147 R105 The two products are similar and are usually produced in production runs