Crown-bed Ltd produces a variety of high-quality bed sets. They use the activity-based costing method. There are two direct costs categories (direct materials and direct manufacturing labour) and three indirect cost pools. These three cost pools represent three activity areas at the plant: Manufacturing activity area Cost driver used as Cost allocation allocation base rate Material handling Parts $ 0,25 Cutting Parts 2,50 Assembly Direct 25,00 manufacturing labour hours Two styles of beds were produced in February, the Californian and the New Yorker. Their quantities, direct materials and other data for February 2022 are as follows: Californian Number of parts Direct manufacturing labour hours 7500 500 Units produced Direct material costs 5000 $600,000 100,000 $25,000 3500 New Yorker 100 The direct manufacturing labour rate is $20 per hour. Assume no opening and closing stock. Requirement: Calculate the February 2022 total manufacturing costs and unit costs of the Californian and the New Yorker