The following information was extracted from the accounting records of Kweichow Manufacturing Ltd for April 2021: E Direct materials purchased 80,000 Indirect manufacturing labour costs 12,000 Sales staff salaries 14,000 Other plant expenses 22,000 Selling and administrative expenses 20,000 Direct materials used 76,000 Direct manufacturing labour costs 10,000 REQUIRED: (a) Calculate the total cost of goods manufactured for April 2021. (b) 'The cost of a product using traditional costing systems and activity-based costing (ABC) cannot be the same.' Critically evaluate this statement (c) 'All future costs are relevant'. Do you agree? Give reasons to support your