The information and data in Table $4,5$ and $6$ will be used to determine cost drivers and calculate overheads. Table $4,$product information,X High volume $,$Large batches,Few purchase,Order placed,Fewcustomer Order placed.Y Medium volume,Mediume batches,Mediume purchase Order placed,Medium customer Orders placed.Z Low volume $,$Low batches, Many purchase Orders placed, Many customer Orders placed. Table$5$ production information:Typical batch size X $2000,$Y$600$ Z $325$ Total $2925$:Number of production runs X $25,$Y $50,$Z$50$ Total $125$;Number of inspections X $25,$Y$50,$Z $50$ Total $125$; Purchase orders placed X$25,$Y $100,$Z $200$ Total$325$;Customer orders received X $10,$Y $100,$Z$200$ Total $310$; Table $6$ Analysis of indirent labour

Machining

Supervision k$100,000$

Set up k$400,000$

Quality control$400,000$ total k$900,000.$

Assembly

Supervision k$200,000$

Quality control k$400,000$ total k$600,000$

Purchasing$/$order processing

Resource procurement k$300,000$

Customer liason$/$expediting k$300,000$ total k$600,000$

Factory management

General administration k$100,000$ total$=2,200,000.$

Prepare an ABC analysis and calculate product costs.