Required: you are required to calculate the cost per unit for each product using conventional methods. (b) Further analysis shows that the total of production overheads can be divided as follows: Cost relating to set-ups Cost relating to machinery Cost relating to materials handling Cost relating to inspection Total production overhead % 35 20 15 30 100% The following activity volumes are associated with the product line for the period as a whole: Number of set ups Number of Number of movements inspection of material Product X Product Y 75 12 150 115 21 180 Product 480 87 670 670 120 1000 1. Your are required to calculate the cost per unit for each product using ABC principles 2. Why there is difference between conventional method and ABC method.