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 Sales and production (units) 90,000 30,000 15,000 Total 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 1.5 337,500 Machine hours 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 Set up Machines Receiving Packing Engineering Total TZS 75,000 1,000,000 900,000 650,000 750,000 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: