Breadman Bakeries Ltd produces three types of bread in the same factory: Sugar, Butter and Wheat. The following is the cost data relating to the products: The three cost drivers that generate overheads are: Deliveries to retailers - the number of deliveries of bread to retail outlets Set-ups - the number of times the assembly line process is reset to accommodate a production run of different types of bread Purchase orders - the number of purchase orders made The annual cost driver volumes relating to each activity and for each type of product is as follows: The annual overhead costs relating to these activities are as follows: You are required to calculate the total profits on each of Breadman Bakeries Ltd three products using each of the following methods to attribute overheads: a. Absorption costing technique b. Activity based costing technique.