ABC Co$.$ makes $3$ type of Audio player models $1\mathrm{.}2,3$ Monthly manufacturing cost $($in Lakh$)$

incurred are as follows:

Direct Material Cost: $1000$

Direct Labour Cost: $800$

Testing Cost: $400$

Machining Cost: $200$

Rework cost: $150$

Ordering cost: $350$

~ Engineering Cost: $300$

No$.$ of Units $($Basis$)$

Machining hours

Units reworked

Direct Material

No$.$ of orders

Labour hours

$+$Testing hours

Engineering hours

Model $1$

$400$

$1250$

$1000$

$50$

$700$

$150$

$900$

Model $2$

$500$

$5750$

$800$

$30$

$500$

$250$

$500$

Model $3$

$300$

$2000$

$600$

$60$

$800$

$100$

$700$

Calculate total cost of the product using Activity Based Costing $($ABC$)$ and Traditional method.