Task Attrezzatura da Giardino Ltd (ADG) is a small family run business that produces a range of petrol powered garden equipment for professional gardeners. The owner/manager prides himself on the quality of ADG's products: All products are rigorously inspected prior to selling direct to the public via its website and come with a 5 year warranty covering parts and labour. Customer satisfaction is excellent but increasing competition from abroad coupled with reduced consumer spending as a result of the Covid19 pandemic has recently led to a decline in sales. Consequently management are considering downsizing production to discontinue the least profitable product: the Shredder. The shredder has a current profit margin of just 3% compared to approximately 30% for all the other products. ADG derives 90% of its sales from 3 products, the details of which are as follows: Data Products Shredder Rotavator Chainsaw 1279 340 599 Selling price per unit Total output per product line (units) 1,300 3,000 5,000 1,662,700 1,020,000 2,995,000 Total sales value per product line Direct labour hours per unit 23 3 8 Labour costs per unit at an average cost of 15 per hour 345.00 45.00 120.00 Material costs per unit 570.00 150.00 160.00 Overheads for the year are 1,137,782 and these are absorbed to products on the basis of direct labour hours. Required: a) Calculate the total cost per unit for the 3 products if overheads are absorbed on the basis of direct labour hours per unit and demonstrate how the profit margins were calculated. Your answer should provide, for each product, the total overhead absorbed and total profit as well as these figures on a per unit basis. (6 marks)