$4\mathrm{.}1$ Discuss two differences between the traditional costing system and the Activity based costing $($ABC$)$ system for a business. $(8)4\mathrm{.}2$ Zest ltd manufactures products A and B$,$ using the same machinery and processes. You are provided with the following information relating to the existing production period: Product Volume Materials cost per unit $($R$)$ Direct Labour Cost per unit $($R$)$ Machine time per unit $($Hours$)$ A $50058\mathrm{.}500\mathrm{.}25$ B $700172\mathrm{.}101$ Total production overhead costs are as follows: R Machine Department $44000$ Set$-$up Costs $5000$ Ordering Costs$-$Materials $2000$ Handling Materials $8800$ An analysis of production overhead costs activities for the period for the volume of products manufactured revealed the following: Product # Set$-$up # Materials orders # times materials was handled A $112$ B $213$ Required: Calculate the total product cost per unit for product A using Activity Based Costing $($ABC$).$ Round all answer to $2$ decimal places. $(20)4\mathrm{.}3$ Hair extreme busy a standard type of hair dye $50$ ml containers at a standard price of R$100$ per container. Hair extreme uses $2500$ of these containers each year. The cost of placing and receiving a typical order is R$120.$ The annual carrying cost is estimated to be R$2$ per container. $4\mathrm{.}3\mathrm{.}1$ Hair extreme currently orders $250$ containers per order. Calculate the number of orders hair extreme currently places per year. $(3)4\mathrm{.}3\mathrm{.}2$ Calculate the economic order quantity for Hair extreme for hair style dye. $(4)$