REQUIRED Use the information provided below to answer the following questions: 3.1 Calculate the unit manufacturing costs and the total manufacturing costs for each product using the absorption costing system. (9 marks) 3.2 Calculate the unit overhead costs for each product using the activity-based costing system. (9 marks) 3.3 Explain why traditional absorption costing should not be recommended for decisionmaking purposes. (2 marks) INFORMATION Randall Limited manufactures three products viz. A, B and C. The company operates an absorption costing system, accumulating all overheads in a single cost centre and allocates overheads to products using direct labour as the basis for allocation. Randall Limited is considering the implementation of an activity-based costing (ABC) system. The following is the budgeted information for the next financial year