Activity Cost Engineering design R156 000 Appleton Company uses activity-based costing to apply overhead to the two products, Apple cider and Apple glen. Appleton identified three overhead activities and related drivers. Budgeted information for the year is as follows: Driver Engineering hours Amount of driver 6.000 Purchasing R96 000 Number of parts 10 000 Other overhead R350 000 Direct labour hours 50 000 Apple cider Apple glen Engineering hour 2 400 3 600 4 000 6 000 22 000 28 000 Number of parts Direct labour hours Required: 4.1 Allocate the costs to the two products using the consumption ratios. 4.2 Allocate the costs to the two products using activity rates. (12) (9)