3.00 points approach. Direct materials and direct labor costs are accumulated Woodland Industries manufectures and sells custom-made separately, along with information conceming t information was available for 2016, based on an expected production level of 54,300 units for s windows. Its job costing system was designed using an activity three manufacturing overhead cost drivers (activities) Assume that the direct labor rate is $16 per hour and that there were no begiening nventores the year, which will require 223,000 direct laber hours: Materials Cutting and lathe won 3,171,060 Nubr ofl parts used 3,456.500 0.28 per pant 422 per part The following production, costs, and activities ocourred during the month of July Number of Pas ,300 113,900 Calculate the total manufacturing costs and the cost per unit of the windows produoed during the month of July (using the activity-based costing approach) Round "Cost per unit produced" to 2 decimal places. Required