stuck in this please solve

4 Rotatrim is a factory specializing in stationery items and most of its products are produced in groups Splendor (re-filled pencil) is one of their product. Last month, batch of 1,200 pencils was produced and the details for that batch were as follow: Direct materials of M12,800 500 labour hours in the utensils department (Department A) 750 labour hours in the assembly and finishing department (Department B) Direct labour costs of M10 an hour in Department A and M8 an hour in Department B. Production overheads are absorbed at 120% of a total labour cost. Required: a. Calculate the cost per pencil ( Marks) b. Differentiate between Batch costing and Process Costing (1 Marks)