The following additional data relate to each product: Product X Y Z Batch size (units) 500 800 400 No of purchase orders per batch 4 5 4 Machine hours per unit 1-5 1-25 1-4 Beta Pte Ltd wants to boost sales revenue in order to increase profits. The finance director has suggested using activity based costing (ABC) instead of full absorption costing, since this will alter the cost of the products and may therefore enable a different price to be charged. Required: (a) Calculate the budgeted full production cost per unit of each product using Beta Pte Ltd's current method of absorption costing. All workings should be to two decimal places. (3 marks) (b) Calculate the budgeted full production cost per unit of each product using activity based costing. All workings should be to two decimal places. (11 marks)