Cullumber Steel Company has budgeted manufacturing overhead costs of $1,974,000. It has allocated overhead on a plant-wide basis to its two products (soft steel and hard steel) using machine hours, which are estimated to be 100,000 for the current year. The company has decided to experiment with activity-based costing and has created five activity cost pools and related activity cost drivers as follows: Each unit of the products requires the following: Each unit of the products requires the following: Calculate the total manufacturing cost per unit for both products under ABC. (Round per cost driver to 2 decimal places e. 25.25 and final answers to 0 decimal places, e3. 1.525.) eTextbook and Media Attempts: 2 of 3 used