Complete Table 7 with information from table 1 and table 6

Table 1: 2022 Estimated Manufacturing Costs (using Traditional Volume-Based Costing) A B C D TOTAL Direct Material $90,000 $90,000 $180,000 $540,000 $900,000 Direct Labor 84,000 84,000 168,000 504,000 840,000 Manufacturing Overhead $168,000 $168,000 $336,000 $1,008,000 $1,680,000 Total Manufacturing Cost $342,000 $342,000 $684,000 $2,052,000 $3,420,000 Units Produced 342,000 342,000 684,000 684,000 ? Cost per Unit 1 1 1 3 ? Table 6: Manufacturing Overhead Cost Assignment for 2022 using Activity Based Costing Activity Activity Cost Pool Rate A B C D TOTAL Purchasing 200 36,000 3,600 25,200 7,200 72,000 Machine Setups 250 37,000 9,250 18,500 27,750 92,500 Material Movements 30 18,000 3,600 10,800 3,600 36,000 Machine Cost 12 126,000 42,000 336,000 336,000 840,000 Facility Rent 15 96,000 48,000 240,000 96,000 480,000 Other Manuf. Overhead 2.28 23,925 7,975 63,800 63,800 159,500 Total Manuf. Overhead 336,925 114,425 694,300 534,350 1,680,000 TOTAL Table 7: Estimated Manufacturing Costs (using Activity-based Costing (ABC) A B D Direct Material Direct Labor Manufacturing Overhead Total Manufacturing Cost Units Produced Total Mfg. Cost per Unit