WXY Limited is a market leader of hairdryers manufacturer in Country A. The following are the information of its two product lines. - The annual manufacturing cost is estimated to be RM868,000. Therefore, the predetermined overhead rate is RM6.20 per direct labor hour (RM868,000/ 140,000). - The unit direct material cost of DD model and SS model is RM40 and RM11 respectively. - The direct labor cost for both models is RM12 per unit. The following table shows the related six activity cost pools, cost drivers and accumulated overheads. Required: a) Under traditional product costing, calculate the total unit cost of the two products. Prepare a simple comparison schedule of individual costs by product. (5 marks) b) Under activity-based costing, prepare a schedule showing the computations of the activitybased overhead rates (per cost driver). (3 marks) c) Prepare a schedule assigning each activity's overhead cost pool to each product based on the use of cost drivers. (Including the calculation of overhead cost per unit, rounded to the nearest cent.) (9 marks) d) Compute the total cost per unit for each product under activity-based costing to the nearest cent. (4 marks)