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	$	2.00	per part		2,000	parts		1,400	parts
Machining	Machine-hours	$	14.00	per machine-hour		205	machine-hours		300	machine-hours
Assembly	Units started	$	1.20	per unit		1,000	units		1,400	units
Inspection	Units tested	$	3.00	per unit		100	units		1,300	units
Direct materials					$	5,000		$	2,800
Direct labour					$	12,000		$	12,000

Each product consumed 600 direct labour-hours.

Please include calculations. Thanks

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