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

Units manufactured	35,000
Factory administration	$50,000
Assembly	0.5	hour per unit X $9
Direct materials	2	pounds per unit X $2
Inspection	$100	per batch of 1,000 units
Manufacturing overhead	$4	per unit
Product development	$20,000
Setup cost	$11	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	$Answer
Assembly	Answer
AnswerFactory administrationInspectionManufacturing overheadProduct development	Answer	Answer
Batch-level costs:
Setup	Answer
AnswerFactory administrationInspectionManufacturing overheadProduct development	Answer	Answer
Product-level costs:
AnswerFactory administrationInspectionManufacturing overheadProduct development		Answer
Facility-level costs:
AnswerFactory administrationInspectionManufacturing overheadProduct development		Answer
Budgeted manufacturing costs		$Answer