Tetikuc Berhad manufactures keyboards for the local market. Two keyboard models are produced, the K14A and the K02B. Each K14A and K02B keyboard requires RM8 and RM10 direct materials, respectively. At the same time, direct labour is charged at RM10 per hour. Last year, the Company produced 500,000K14A and 400,000K02B. The Company still practices the traditional overhead costing, where manufacturing overhead costs are allocated to departments: Forming Department, Installation Department, Factory Administration Department and Maintenance Department. The following are the manufacturing overhead costs for last year: Overhead is charged into the product based on direct labour hours. The Company is considering adopting activity-based accounting practices, given the accuracy of the product costing. The table below shows the activity pools along with the total activity incurred in last year's production operations: Required: a) Calculate the per unit cost of K14A and K02B using a plant-wide rate (10 marks) b) Calculate the per unit cost of both keyboard models based on the activity-based costing approach. (15 marks)