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Que Number of runs in the period Output units per unit hours per unithours per unit 10 1 O 20 80 20 80 100 100 14 Direct labour cost per hour 5 Overhead costs Short run variable costs Set-up costs Expediting and scheduling costs Materials handling costs 2 220 0920 91 oO 7700 30,800 cl Required Prepare unit costs for each product using conventional costing and ABC