SE Bhd manufactures two types of hair dryer. Silent design hair dryer sells for RM100.00 and the standard design hair dryer that sells for RM70.00 per unit. In 2022, the company estimates to incur RM1,500,000 total manufacturing overhead costs and it expects to use 75,000 of total direct labour hours to produce these two types of hair dryers. 15,000 units of silent design and 30,000 units of the standard design hair dryers were manufactured in 2022. Silent design used 2 labour hours per unit and standard design used 1 labour hour per unit. Total labour costs incurred was RM555,000. In addition, the company used RM25 and RM20 of direct materials costs per unit in the production of silent design and standard design hair dryers, respectively. (a) Calculate product cost per unit using traditional costing, assuming the company applies overhead based on direct labour hours. (7 marks) (b) Calculate gross profit per unit for the two types of hair dryers, assuming all units produced were sold in 2022. (2 marks)