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Question 3 [Total: 20 marks) Teach Dua. Limited makes three main products, using broadly the same production methods and equipment for each. A conventional product costing system is used af present, although an Activity-Based Costing system is being considered. Details of the three products for a typical period are: Direct labour costs RM6 per hour and production overheads are absorbed on a machine hour basis. The rate for the period is RM28 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 conventional methods. (5 marks) (b) Caiculate the cost per unit for each product using Activity-Based Costing. (10 marks) (c) Comment on the reasons for any differences in the costs in your answers to (a) and (b)