The following information relates to Brunti Inc. for the forthcoming period. Product Product B 44,000 Sales and production (Units) Product C 33,000 Selling price (per unit) Prime cost (per unit) Product A 55,000 $ 49 35 Hours 2 104 92 Hours 5 81 71 Hours 4 Machine department (machine hours per unit) Assembly department (direct Labour hours per unit) 7 3 2 Overheads allocated and apportioned to production department (including service cost center cost) were to be recovered in product costs as follows: Machine department at 1.3 per machine hour Assembly department at 0.85 per direct hour You ascertain that the above overheads could be reanalyzed into cost pools as follow: Quantity for the period 420,000 530,000 520 32,000 11,200 Cost pool Cost driver Machining services 385,000 $ Machine Hours Assembly services 350,000 $ Direct labeur hours Set-up costs 28,500 Set-ups Order processing 170,000 Customer Order Purchasing 92,000 Suppliers Order 1,025,500 You have also been provided with the following estimates for the periods: Product Product A Product B Number of Set-ups 120 200 Customer Order 8,000 8,000 Suppliers Order 3,000 4,000 Product C 200 16,000 4,200 Required: Prepare and present profit statements using: Traditional costing