Based on the results obtained from the activity-based costing method, what are the implications for pricing policy for the two models? (2 marks) Cost Driver Deluxe Regular Direct Material Cost: 750,000 4480,000 Total Labor Hours Required 8000 32000 Direct Labor Cost 96,000 256,000 Total Indirect Production Cost=2000,000 Indirect production cost: 400,000 1600,000 Total production cost 1246,000 6336,000 Cost per unit 249.20 158.40 Activity Based Costing Direct material cost 750,000 4480,000 Direct Labor cost 96,000 256,000 Activity costing for indirect cost Purchase orders 33600 50,400 Purchase Orders 43200 172800 Product Testing 180,000 270,000 Machine hours 750,000 500,000 1602,800 Total Production cost 5979,200 Cost per unit 320.56 149.48