ABC Inc. produces a single product and manufactured 30,000 units last year. The company budgeted the following overhead costs for the year: Indirect Factory Wages: Factory Utilities: Factory Depreciation: $100,000 $ 25,000 $ 25,000 Direct manufacturing costs per unit are $50. The company uses an activity-based costing system which compiles costs into 3 cost pools, machining, milling and assembly. The costs allocated to these activity cost pools break down as follows: Usage: Cost: Indirect Factory Wages: Factory Utilities: Factory Depreciation: Machining Milling Assembly 50% 30% 20% 40% 40% 20% 10% 90% 0% The following cost drivers are used for each of the following activity cost pools: Machining: Machine Hours Milling: Milling Hours Assembly. Direct Labour Hours He