Activity-Based Costing and Conventional Costs Compared Cuisinart, a Conair Corporation, manufactures outdoor gas cookers and charcoal smokers. Assume that Cuisinart only makes a single model of each product and that the following information pertains to the total manufacturing costs for the products in the current month. Gas Cooker Charcoal Smoker Units Number of batches Number of machine hours Direct materials Direct labor 4,000 80 16,000 3,500 35 $225,500 3,000 $108,500 $ 100,683 $ 50,341 Manufacturing overhead follows: Activity Cost Cost Driver Materials acquisition and inspection $50,100 Amount of direct materials cost Production assembly Scheduling 123,500 Numbers of machine hours 15,180 Number of batches $188,780 Rounding instructions: Do not round until your final answers. Round total cost answers to the nearest dollar and per unit answers to the nearest cent.