ctivity-Based Budget Highlands Industries has the following budget information available for February:

Units manufactured	25,000
Factory administration	$145,000
Assembly	0.25	hour per unit X $20
Direct materials	3	pounds per unit X $6
Inspection	$40	per batch of 1,000 units
Manufacturing overhead	$8	per unit
Product development	$50,000
Setup cost	$100	per batch of 1,000 units

Use activity-based costing to prepare a manufacturing cost budget for February. Clearly distinguish between unit, batch, and facility-level costs.

HighlandsIndustries Activity-Based Manufacturing Cost Budget For the Month of February
Unit-level costs:
Direct materials	Answer
Assembly	Answer
AnswerFactory administrationInspectionManufacturing overheadProduct development	Answer	Answer
Batch-level costs:
Setup	Answer
AnswerFactory administrationInspectionManufacturing overheadProduct development	Answer	Answer
Product-level costs:
AnswerFactory administrationInspectionManufacturing overheadProduct development		Answer
Facility-level costs:
AnswerFactory administrationInspectionManufacturing overheadProduct development		Answer
Budgeted manufacturing costs		Answer