4 Green Furniture (GF) manufactures a variety of furniture for household use and just two items for office use: desks and cabinets. The production process for desks and cabinets is similar, although machines must be retooled for each product. Both materials and labour costs are directly traceable to individual products; however, overhead is a common cost and allocated using direct labour-hours as the allocation base. GF's accountant is considering the use of activity-based costing (ABC) and has suggested evaluating the system by applying it to the two office use products (desks and cabinets). The following data are available for a typical quarter. Skipped Activity Usage Activity Cost Pool Activity Base Activity Rate Desks Cabinets Parts receipts Number of parts $ 2.00 per part 2, 600 parts 1, 850 parts Machining Machine-hours $14.00 per machine-hour 265 machine-hours 390 machine-hou Assembly Units produced 1.40 per unit 1, 300 units 1, 850 units Quality control Units tested $ 3.00 per unit 130 units 1, 750 units Direct materials $ 6, 500 $ 3, 700 Direct labour $15, 600 $15, 600 Each product consumed 780 direct labour-hours. Required: 1. Determine the total manufacturing cost and cost per unit for each of the two product lines for the quarter, using activity-based costing to allocate overhead costs. (Round "Cost per unit" answers to 2 decimal places.) Desks Cabinets Total manufacturing cost Cost per unit 2. Redo the above using direct labour-hours as the allocation base. (Round "Cost per unit" answers to 2 decimal places.) Desks Cabinets Total manufacturing cost Cost per unit 3. This part of the question is not part of your Connect assignment. 4. This part of the question is not part of your Connect assignment. Cost Assignmen....jpeg Cost Assignmen... .jpeg Cost Assignmen....jpeg Cost Assignmer esc 20 F2 F3 F4 F5