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 Eggber Of $ 2.00 per part 1,600 parts 1,100 parts Machining Machine-hours $10.00 per machine-hour 160 machine-hours 240 machine-hours Assembly Units started $ 1.40 per unit 800 units 1,100 units Inspection Units tested $ 3.00 per unit 80 units 1,000 units Direct materials $4,000 $2,200 Direct labour $9,600 $9,600 Each product consumed 480 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 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.) Cost per unit