Sagar Manufacturing Ltd. manufactures 2 products A, B. Also there are 2 activities (Quality Checks and Power) on which it calculates activity cost rates based on Cost Driver capacity. The cost drivers for Quality Checks and Power are Number of Quality Checks and Kilowatt Hours respectively. Further, the following data relating to their activities has been given in below table. The consumption of Cost drivers for the 2 products A,B 1. Kindly ascertain Cost allocated to each product A and B from each activity. 2. Also, Calculate for each activity, the cost of Unused capacity