Activity-Based Budget Highlands Industries has the following budget information available for February:

Activity-Based Budget Highlands Industries has the following budget information available for February: Units manufactured Factory administration $65,000 Assembly 0.5 hour per unit X $12 Direct materials 2 pounds per unit X $4 Inspection $250 per batch of 1,000 units Manufacturing overhead $5 per unit Product development $20,000 Setup cost $15 per batch of 1,000 units Use activity based costing to prepare a manufacturing cost budget for February. Clearly distinguish between unit, batch, and facility-level costs. HighlandsIndustries Activity-Based Manufacturing Cost Budget For the Month of February Unit-level costs: Direct materials $ 0 Assembly 0 0 Batch-level costs: Setup 0 O Product-level costs: Facility-level costs: Budgeted manufacturing costs