4 Green Furniture (GF) manufactures a variety of furniture for household use and just woems for office une desks and cabinets, The production process for desks and Cabinets is similar, although machines must be retooled for each product. Both materials and about costs are directly traceable to individual products, however, overhead is a common cost and allocated using direct labour hours as the allocation base GFS accountant is considering the use of activity based costing (ABC) and has suggested evaluating the system by applying it to the two office se products (desks and Cabinets. The following data are available for a typical quarter, Activity Cout the Parte recepte Machining Ably Quality control Direct materiale Direct labour Ativity ber of parts Macieho Unite produced Osite tested MY 1.00 $11.00 per machinebou 1.60 per unit De 1. To parte CA 1.150 $4,250 510,200 1.150 unite 1.050 unite 1,300 610,200 Each product consumed 510 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 5.100 Total manufacturing cost Cost per un Cabinets 7.950 $ 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