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: Each product consumed 510 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.) in September. (Round "Cost per unit" onswers to 2 decimal places.) 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 uniz" answers to 2 decimal places.)