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 Brown's production operations. To that end, she has assembled the following information regarding production activities and manufacturing overhead costs for the month of September: Activity Usage Allocation Rate Activity Cost Pool Materials handling Machining Assembly Inspection Direct materials Direct labour Cost Driver (activity base) Number of parts Machine-hours Units started Units tested $ 2.00 per part $14.00 per machine-hour $ 1.20 per unit $ 3.00 per unit Mops 2,000 parts 205 machine-hours 1,000 units 100 units $ 5,000 $12,000 Dusters 1,400 parts 300 machine-hours 1,400 units 1,300 units $ 2,800 $12,000 Each product consumed 600 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