Q-2 (25) Relevant data relating to a Dalpat Ltd company are as follows: Products A B Production and sales (units) 60,000 40,000 Raw material usage in units 10 10 Total 16,000 22 (P.T.O.) 2.5 Raw material costs (Rs.) 50 40 22 24,76,000 Direct labour hours 2.5 4 2 3,42,000 Machine hours 2 4 2,94,000 Direct labour costs (Rs.) 16 24 12 No. of production runs 6 14 40 60 No. of deliveries 18 6 40 64 No. of receipts 60 140 880 1,080 No. of production orders 30 20 50 100 Overheads: Rs. Setup 60,000 Machines 15,20,000 Receiving 8,70,000 Packing 5,00,000 Engineering 7,46,000 Required: 1. Compute the product cost based on direct labour-hour recovery rate of overheads. 2. Compute the product cost using activity based costing