Brown Inc. manufactures and distributes two types of household items. The items, Mops and Dusters, are manufactured on a common assembly line by the same direct labourers. Different direct materials are used in each type, and the machinery is retooled for each product. Until now, manufacturing overhead costs have been allocated on the basis of direct labour-hours using a plantwide rate. However, the production manager has been reading about ABC and wishes to institute it for Browns production operations. To that end, she has assembled the following information regarding production activities and manufacturing overhead costs for the month of September:

	Cost Driver				Activity Usage
Activity Cost Pool	(activity base)	Allocation Rate			Mops			Dusters
Materials handling	Number of parts	$	1.00	per part		1,900	parts		1,300	parts
Machining	Machine-hours	$	13.00	per machine-hour		195	machine-hours		285	machine-hours
Assembly	Units started	$	2.00	per unit		950	units		1,300	units
Inspection	Units tested	$	2.00	per unit		95	units		1,200	units
Direct materials					$	4,750		$	2,600
Direct labour					$	11,400		$	11,400

Each product consumed 570 direct labour-hours.

Required: 1. Using ABC, determine the total manufacturing cost and cost per unit for each of the two product lines for September, assuming that all units were started and completed in September. (Round "Cost per unit" answers to 2 decimal places.) Mops Dusters Total manufacturing cost Cost per unit 2. Using the plantwide rate to allocate manufacturing overhead, determine the total manufacturing cost per unit for each of the two product lines for September, assuming that all units were started and completed in September. (Round "Cost per unit" answers to 2 decimal places.) Mops Dusters Total manufacturing cost Cost per unit