traditional method of overhead absorption

this is question 35 from kaplan revision kit The ABC Company manufactures two products, product Alpha and Product Beta. Both are produced in a very labour-intensive environment and use similar processes. Alpha and Beta differ by volume. Beta is a high-volume product, while Alpha is a low-volume product. Details of product inputs, outputs and the costs of activities are as follows: Direct labour hours/unit Annual output (units) Number of purchase orders Number of set-ups Alpha 5 1,200 75 40 Beta 5 12,000 85 60 –––– –––– 160 100 –––– –––– Fixed overhead costs amount to a total of $420,000 and have been analysed as follows: $ Volume-related 100,000 Purchasing related 145,000 Set-up related 175,000 Using a traditional method of overhead absorption based on labour hours, what is the overhead cost per unit for each unit of product Alpha (to two decimal places)? my questions is ? isn't the requirement said Using a traditional Method ? why they use ABC to solve this question. am i missing something here? 35 $0.60 Cost driver = number of set-ups Cost pool = $84,000 Total set-ups= 20 (for A) + 8 (for B) = 28 Rate =$84,000/28 = 5 $3,000 per set-up Cost for B = $3,000 × 8 set-ups = $24,000 Per unit = $24,000/40,000 = $0.60.