6 Activity Soldering (# of solder joints) Machine Stamping (machine-hrs) Assembly (units began) Quality Control (# of inspections) Total traceable costs Traceable Costs $1,899,072 $1,389,248 $2,400,000 $2,665,600 $8.353,920 HS-1 646,800 13,328 51,000 30,800 HS-A 1.990.800 11,480 49.000 47,600 Total 2,637,600 24,808 100.000 78.400 Direct costs for the month ended October 31, 2029- The direct costs for materials were $1,512,000 for the HS-1 model, and $1,656,000 for the HS-A model The direct costs for labor were $1,176,000 for the HS-1 model, and $1,296,000 for the HS-A model Required: ROUND ALL CURRENCY TO 2 DECIMAL PLACES WHERE APPLICABLE. a) Determine the total manufacturing cost of each of the two halogen spotlight models for October and the cost per unit assuming all units started were completed. As I'm sure you recall, it is necessary to calculate the activity cost rates for each activity to help you determine the production cost of the models. b) In our discussion of Activity-Based Costing, we learned that Activity-Based Costing is more likely to yield benefits for a manufacturer with several characteristics. List two of these characteristics. 6 Activity Soldering (# of solder joints) Machine Stamping (machine-hrs) Assembly (units began) Quality Control (# of inspections) Total traceable costs Traceable Costs $1,899,072 $1,389,248 $2,400,000 $2,665,600 $8.353,920 HS-1 646,800 13,328 51,000 30,800 HS-A 1.990.800 11,480 49.000 47,600 Total 2,637,600 24,808 100.000 78.400 Direct costs for the month ended October 31, 2029- The direct costs for materials were $1,512,000 for the HS-1 model, and $1,656,000 for the HS-A model The direct costs for labor were $1,176,000 for the HS-1 model, and $1,296,000 for the HS-A model Required: ROUND ALL CURRENCY TO 2 DECIMAL PLACES WHERE APPLICABLE. a) Determine the total manufacturing cost of each of the two halogen spotlight models for October and the cost per unit assuming all units started were completed. As I'm sure you recall, it is necessary to calculate the activity cost rates for each activity to help you determine the production cost of the models. b) In our discussion of Activity-Based Costing, we learned that Activity-Based Costing is more likely to yield benefits for a manufacturer with several characteristics. List two of these characteristics