Question 2 Two products, A and B, are made using similar equipment and methods. The data for last period are: Units produced Labour hours per unit Product A Product B 6.000 8 000 1 45 60 82248 Machine hours per unit Set-ups in period Orders handled in the period Overheads for Period Relating to production set-up Relating to order handling Relating to machine activity 452 15 12 S 179 000 30 000 55.000 264 000 A. Calculate the overheads to be absorbed per unit of each product, based on: i. absorption costing using labour hour absorption rate. an ABC approach using suitable cost drivers. (7 marks) (9 marks)