Activity-Based Budget Macon Industries has the following budget information available for February: Units manufactured 30,000 Factory administration $60,000 Assembly 0.5 hour per unit X $12 Direct materials 2 pounds per unit X $7 Inspection $600 per batch of 1,000 units Manufacturing overhead $7 per unit Product development $20,000 Setup cost $14 per batch of 1,000 units 0 Use activity based costing to prepare a manufacturing cost budget for February. Clearly distinguish between unit, batch, and facility-level costs. Macon Industries Activity-Based Manufacturing Cost Budget For the Month of February Unit-level costs: Direct materials $ Assembly 0 0 Batch-level costs: Setup 0 Product-level costs: 0 0 0 0 Facility-level costs: 0 0 Budgeted manufacturing costs