Foamstar Ltd. makes three main products using the same production method and equipment for each. A conventional product costing system is used at present although an \\( \\mathrm{ABC} \\) technique is being considered. Details of the three products for a typical period are: Direct labour costs Rs 6 per hour and production overheads are absorbed on a machine hour basis. The rate for the period is RS 28 per machine hour. Further analysis shows that the total of production overheads can be divided as follows: The following activity volumes are associated with the product line for the period as a whole. Total activities for the period. REQUIRED: A. Calculate the cost per unit for each product using traditional methods. [2 marks] B. Calculate the cost per unit for each product using \\( \\mathrm{ABC} \\) principles. [ 5 marks] C. Comment on the reasons for any differences in the costs in your answers to (A) and (B) and what will be its impact? [3 marks]