A company manufactures household items sold at trade shows. The ems, diasted as the Tables or Frames, are manufactured on a common assembly line. Although diferent direct materials are used, the direct labour cost is the same for each product line The plant wide rate for allocating manufacturing overhead to its products is no longer acceptable. The production manager has heard about activity based costing and has assembled some information for use in changing the cost system to a cost driver concept With the help of the accounting department, the manager has been able to establish the following relationships between production costs and some of the indirect manufacturing activities for July, along with the production data for the two product lines: Activity Cost Driver Number of parts $1.00 per part Allocation Rate Tables Frames Material handling Machining Assembly Inspection Machine hours Units began Number tested $15.00 per hour $1.60 per unit $2.00 per unit 2.000 205 1,000 100 1,300 300 1,300 1,200 Direct costs: Frames Labour Materials Tables $12,000 $5,200 $12.000 $2,600 Required: Using activity-based costing determine the total production cost of each of the two product