Check Green Furniture (GF) manufactures a variety of furniture for household use and just two items for office use: desks and cabinets. The production process for desks and cabinets is similar, although machines must be retooled for each product Both materials and labour costs are directly traceable to individual products, however, overhead is a common cost and allocated using direct labour-hours as the allocation base. GF's accountant is considering the use of activity-based costing (ABC) and has suggested evaluating the system by applying it to the two office use products (desks and cabinets). The following data are available for a typical quarter. Activity ang Activity cost Tool Activity Base Retivity Rate Dox Cabinet Parts receipts Number of parte $ 2.00 per part 2,400 pet 1,700 parts Machining Machine-hour $12.00 per machine-hour 245 machine.hu aco machine-hour | Ansanbly Unita produced 2.00 per unit 1,200 units 1.700 unit Quality control Unite tested 13.00 per unit 120 units 1,600 Direct materials $ 6,000 $3.400 Direct labour $14,400 $0,400 Each product consumed 720 direct labour-hours, Required: 1. Determine the total manufacturing cost and cost per unit for each of the two product lines for the quarter, using activity-based costing to allocate overhead costs. (Round "Cost per unit answers to 2 decimal places.) Dusters Cabinets Total manufacturing cost Cost per unit 2. Redo the above using direct labour-hours as the allocation base. (Round "Cost per unit" answers to 2 decimal places.) Mops Dusters Total manufacturing cost Cost per unit