a. Calculate the total manufacturing costs and the cost per unit of the windows produced during the month of July (using the activity-based costing approach). (Round "Cost per unit produced" to 2 decimal places.)

Total Manufacturing Cost = 624,082

Cost per unit produced = 202.62

b. Assume instead that Woodland Industries applies manufacturing overhead on a direct labor hours basis (rather than using the activity-based costing system previously described). Calculate the total manufacturing cost and the cost per unit of the windows produced during the month of July. (Hint: You will need to calculate the predetermined overhead application rate using the total budgeted overhead costs for 2016.) (Round "Cost per unit produced" to 2 decimal places.)

Total Manufacture Cost=

Cost per Unit produced=

Woodland Industries manufactures and sells custom-made windows. Its job costing system was designed using an activity-based costing approach. Direct materials and direct labor costs are accumulated separately, along with information concerning three manufacturing overhead cost drivers (activities). Assume that the direct labor rate is $18 per hour and that there were no beginning inventories. The following information was available for 2016, based on an expected production level of 49,500 units for the year, which will require 235,000 direct labor hours: Activity Cost Driver Materials handling Cutting and lathe work Assembly and inspection Budgeted Costs for 2016 $ 39,950 Cost Driver Used as Allocation Base Number of parts used Cost Allocation Rate $ 0.17 per part 2,545,050 Number of parts used 10.83 per part 4,512,000 Direct labor hours 19.20 per hour The following production, costs, and activities occurred during the month of July: Units Produced 3,080 Direct Materials Number of Direct Labor Costs Parts Used Hours $104,000 2,302 13,300 Required: a. Calculate the total manufacturing costs and the cost per unit of the windows produced during the month of July (using the activity-based costing approach). (Round "Cost per unit produced" to 2 decimal places.) b. Assume instead that Woodland Industries applies manufacturing overhead on a direct labor hours basis (rather than using the activity-based costing system previously described). Calculate the total manufacturing cost and the cost per unit of the windows produced during the month of July. (Hint: You will need to calculate the predetermined overhead application rate using the total budgeted overhead costs for 2016.) (Round "Cost per unit produced" to 2 decimal places.)