The following information provides details of the costs, volume and transaction cost drivers for a period in respect of XYZ Ltd:

	Products
	A	B	C	Total
Sales and production (units)	90,000	30,000	15,000	135,000
Raw materials usage (units)	10	7	14	1,320,000
Direct materials cost (TZS)	30	40	15	4,125,000
Direct labour hours	2.5	3	1.5	337,500
Machine hours	5	3	7.5	652,500
Direct labour cost (TZS)	20	30	10	2,850,000
Number of production runs	5	10	50	65
Number of deliveries	18	7	50	75
Number of receipts	50	70	700	820
Number of production orders	45	25	60	130

Other variable cost data include:

Overhead costs	TZS
Set up	75,000
Machines	1,000,000
Receiving	900,000
Packing	650,000
Engineering	750,000
Total	3,375,000

You are required to (a) Calculate the total costs for each product if all overhead costs are absorbed on a labour our basis; (b) Calculate the total costs for each product, using activity based costing;