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 Cost Driver Activity Cost Pool (activity base) Allocation Rate Mops Dusters Materials handling 2:3?\" 0f $ 2.00 per part 2,600 parts 1,850 parts Machining Machine-hours $14.00 per machine-hour 265 machine-hours 390 machine-hours Assembly Units started $ 1.40 per unit 1,300 units 1,850 units Inspection Units tested $ 3.00 per unit 130 units 1,750 units Direct materials $ 6.500 $ 3,700 Direct labour $15,600 $15,600 Each product consumed 780 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.) Total manufacturing cost 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.)