$1.$ Determine the total and per$-$unit costs of manufacturing the Gas Cooker and Charcoal Smoker for the month, assuming all manufacturing overhead related to these two products is assigned on the basis of direct labor dollars.

$2.$ Determine the total and per$-$unit costs of manufacturing the Gas Cooker and Charcoal Smoker for the month, assuming all manufacturing overhead is assigned using activity$-$based costing.