Activity-Based Budget Macon Industries has the following budget information available for February: Units manufactured 10,000 Factory administration $60,000 Assembly 0.5 hour per unit X $11 Direct materials 2 pounds per unit X $6 6 Inspection $500 per batch of 1,000 units Manufacturing overhead $1 per unit Product development $20.000 Setup cost $13 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. Macon Industries Activity-Based Manufacturing Cost Budget For the Month of February Unit-level costs: Direct materials $ 120,000 Assembly 55,000 Manufacturing overhead 10,000 185,000 Batch-level costs: Setup 5,000 X Inspection 130 X 5,130 Product-level costs: Product development 20,000 Facility-level costs: Factory administration 60,000 Budgeted manufacturing costs $ 270,130