2) Whitewater Adventures manufactures two models of kayaks, Basic and Deluxe, using a combination of machining and hand finishing. Machine setup costs are driven by the number of setups. Indirect manufacturing labor costs increase with direct manufacturing labor costs. Equipment and maintenance costs increase with the number of machine-hours, and facility rent is paid per square foot. Capacity of the facility is 6,250 square feet, and Whitewater is using only 80% of this capacity. Whitewater records the cost of unused capacity as a separate line item and not as a product cost. For the current year, Whitewater has budgeted the following: Direct materials-Basic kayaks Direct materials Deluxe kayaks $325,000 240,000 Direct manufacturing labor-Basic kayaks 110,000 Direct manufacturing labor-Deluxe kayaks 130,000 Indirect manufacturing labor costs 72,000 Machine setup costs 40,500 Equipment and maintenance costs 235,000 Facility rent 200,000 Total $1,352,500 Other budget information follows: Basic Deluxe Number of kayaks 5,000 3,000 Machine-hours 11,000 12,500 Number of setups 300 200 Square footage of production space used 2,860 2,140 Required: 1. Calculate the cost per unit of each cost-allocation base. 2. Calculate the budgeted total cost and the cost per unit for each model