Baja Industries has recently switched its method of applying manufacturing overhead from a single predetermined overhead rate based on direct labor hours to activity$-$based costing $($ABC$).$ Assume that the direct labor rate is $$18\mathrm{.}00$ per hour and that there were no beginning inventories. The following cost drivers and rates have been developed for allocating manufacturing overhead costs:

Activity Cost Driver Rate

Material handling Number of parts used $ $2\mathrm{.}00$ per part

Assembly and inspection Number of direct labor hours $ $25\mathrm{.}00$ per DLH

Testing Number of units tested $ $5\mathrm{.}00$ per unit

The following production, costs, and activities occurred during the month of August:

Units Produced Direct Material Cost Number of Parts Used Direct Labor Hours

$6,400$ $ $208,600142,00026,480$

Required:

Calculate the total manufacturing cost and the cost per unit for the month of August.

Note: Round your cost per unit answer to $2$ decimal places.

Assume instead that Baja Industries applies manufacturing overhead on the basis of $$40\mathrm{.}00$ per direct labor hours $($rather than the ABC method$).$ Calculate the total manufacturing overhead cost applied for the month of August.