3 (10 questions on this) Housewise Inc. manufactures and distributes two types of household items. The items, Scrubbies and Squeegies, are manufactured on a common assembly line by the same direct labourers. Different direct materials are used in each type and the machinery is retooled for each product. Until now, manufacturing overhead costs have been allocated on the basis of direct labour-hours using a plant-wide rate. However, the production manager has been reading about activity-based costing and wishes to institute it for Housewise's production operations. To that end, she has assembled the information below regarding production activities and manufacturing overhead costs for the month of September: Activity used in Activity used in Activity Centre Cost Driver Allocation Rate Scrubbies Squeegies Material # of parts $1.00 per part 2,000 parts 1,300 parts Handling Machining Machine hours $15.00 per hour 205 hours 300 hours Assembly Units started $1.60 per unit 1,000 units 1,300 units Inspection Number tested $2.00 per unit 100 units 1,200 units Direct costs: Labour (600 $12.000 $12,000 hours each) Materials $5,200 $2,600 Compute a total manufacturing cost per squeegie using the plant wide manufacturing overhead rate