Carpenter Corporation manufactures two products, Product A and Product B.

The company uses an Activity Based Costing System that assigns costs based on activity cost drivers.

The following data is available:

	Product A	Product B	Total
Direct Materials Cost (per unit)	$70	$140
Direct Labor Costs (per hour)	$20	$30
Supporting Labor Costs			$16,000
Utilities and Repairs Costs			$96,000
Order Processing Costs			$24,560
Direct Labor (Production) Hours (per unit)	2	3
Production Units	2,400	800
Supporting Labor (hours)	600	200
Customer Orders	48	32

Compute the Total Manufacturing Costs for Product A using the Activity Based Costing System.