Emery Manufacturing Sdn Bhd makes two products using the same types of material and skilled workers. The following information is available: Product A Product B Budgeted volumes (units) 1,000 2.000 Material per unit (RM) 10 20 Labour per unit (RM) 5 20 Fixed cost relating to material handling amount to RM100,000. The cost driver for these costs is the volume of material purchased. General fixed costs, absorbed on the basis of labour hours, amount to RM180,000. Required: i. ii. Using the activity-based costing, what is the total fixed overhead amount to be absorbed into each unit of product B (to the nearest whole RM) (17m] Describe two (2) diferences between activity-based costing and traditional costing system. [4m] Explain two (2) advantages and two (2) disadvantages of activity-based system. [4m] (PO3, CLO3)