2. ABC Ltd has collected the following data for its two activities. It calculates activity cost rates based on cost driver capacity.

Activity                                   Cost driver                                 Capacity                                   Cost

Power                                      Kilowatt hours                         50000 hrs                        Kilowatt Rs 200000

Quality Inspection                  Numbers of inspection            10000 inspection          Rs 300000

The Company makes three products, A, B and C.For the year ended March 31, 2004, the following consumption of cost drivers was reported:

Product                                   Kilowatt-hours                        Quality Inspection

A                                                         20000                                      7000

B                                                         40000                                      5000

C                                                         30000                                      6000

Compute the costs allocated to each product from each activity

Calculate the cost of unused capacity for each activity.