A manufacturing company has two Divisions: Amateur and Pro.Estimated activity for the next year is:

                                              Amateur             Pro             Company Total

                                               Division          Division          (Amateur + Pro)

Direct Labourhours:              9,000 hrs        1,000hrs         10,000 hrs

MachingHours:                     2,700 hrs          600 hrs           3,300 hrs

UnitsProduced:                         800 units       100 units           900 units

ProductionBatches:                       1batch         49 batches        50batches          

Costs:Labour:           $144,000

Set-ups:          $    7,500

Machining:      $ 33,000

Total costs:      $184,500

Otherinformation:                                         

• The Amateur division makes products on a continual basisthroughout the year.
• The Pro division makes products in batches based ondemand.
• Both divisions use the same machines and the sameemployees.
• There are no materials.
• A set-up is required for each production batch.
• Machining costs are allocated based on Machine hours.

Required

1. What is the cost of a unit for each of the Amateur andPro Divisions, assuming that total costs are captured in a singlecost pool allocated on the basis of Direct Labour Costs (ie, noABC)?

2. What is the cost of a unit for each of the Amateur andPro Divisions, assuming that the company uses Activity BasedCosting?