XYZ international Pvt Ltd$.$ A manufacturing company of drugs, is considering switching from their traditional method of cost to activity$-$ based costing. The two products Z$-$ Serum and W$-$ serum can be sold at their proper cost making them price competitive in the market. Table $1$ shows the product details that have been derived from the production sheet. Calculate the cost of Z$-$Serum and W serum products based on traditional and activity$-$ based costing and compared the same Table $!$: Production details of V$-$ serum and W serum drugs A B C D E F Activity cost Pool Estimed overhead Cost Driver Expected Activity Z serum W serum total Purchasing $60,000$ Number of purchase orders $4105901000$ Material handling $75,000$ Number of Purchase recipts $5809201500$ Production $1,01,250$ Number of seups $25010001250$