The accounting department came up with the following activity cost pools and activity cost measures

for conducting the activity$-$based costing method.

The breakdown of the Overhead Costs were as follows $-$

After conducting relevant interviews, surveys and focus group discussions; the following allocation

percentages were finalized.

a$.$ Calculate the product margins using the traditional costing method. $[4$ Marks$]$

b$.$ Calculate the product margins using the activity$-$based costing method.$[4+10+4+3=21$ Marks$]$