CC Ltd produces three products, with one set-up being required per batch of output, regardless of which product is being produced. Estimated information for next year is given below: Product Output (units) Units per batch Direct labour hour per unit 10,000 500 B 20,000 2,000 1 hrs 20,000 1,000 2 hrs 1.5 hrs Production scheduling costs 50,000. a) If the company absorbs production scheduling costs on the basis of the number of machine set-ups required, what is the production scheduling cost per unit of Product A? [3 marks] b) If the company absorbs production scheduling costs on the basis of direct labour hours, what is the production scheduling cost per unit of Product A? [3 marks] c) Explain the differences in the calculated production cost in parts (a) and (b). [4 marks]