Activity$-$Based Costing

Wingli Corporation manufactures a variety of office chairs. The costing system was designed using an activity$-$based approach. The company produced two styles of chairs in December. The production data are as follows:

$\backslash$table$[[,$Units,Direct Materials,Direct Labour Hours,Number of Parts$],[$Style A$,25,000,$$$3,000,000,37,500,500,000],[$Style B$,500,125,000,2,500,17,500]]$

Three activities have been identified. Resource drivers are used to assign costs to each activity. The overhead activities, activity costs, and other related data are as follows:

$\backslash$table$[[,$Budgeted Costs,Cost Drivers,Cost Allocation Rate$],[$Materials handling,$1,000,000,$Parts,$0\mathrm{.}25],[$Cutting$,10,800,000,$Parts,$2\mathrm{.}5],[$Assembly$,10,000,000,$Direct labour hours,$25]]$

There is no beginning or ending inventory. The direct labour rate is $$30$ per hour.

Required:

Calculate the December total manufacturing costs.

Manufacturing Costs

Style A

Style B

Total

$2.$ Calculate the unit costs for the style A and style B chairs. Round your answers to two decimal places.

Unit Costs

Style A

tyle B $$