Armidale, Inc., manufactures small parts and uses an activity-based costing (ABC) system. The company's books show the following information:

Activity Estimated Indirect Activity Costs Allocation Base Cost Allocation Rate

Materials handling $50,000 Material moves $1.50/move

Assembling $200,000 Direct labor hours $6.00/hour

Packaging $75,000 Number of finished units $0.60/unit

Three different parts (Part A, B and C) were producedin October 2020, and the following information related to each of these Parts is available:

Part Number Produced Materials Cost Material Moves Labor Hours

A 2,000 $ 2,000 1,000 150

B 3,000 $6,000 1,500 500

C 4,000 $10,000 2,000 1,200

Required:Compute the total manufacturing costs and the unit cost for each of the three parts for the month of October 2020.