Determine costs for each product manufactured using activity-based costing by choosing the most applicable cost driver for each manufacturing overhead cost (check figure: oatmeal cost per unit =43.13 ) \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Cost Drivers } & \\ \hline & Chocolate Chip & Oatmeal & Sugar & Total & \\ \hline \# of Units (case) & 47,000 & 36,000 & 14,000 & & \\ \hline \# of Employees & 50 & 47 & 45 & & \\ \hline \# Square Foot & 5,000 & 4,000 & 1,000 & & \\ \hline \# of Machine Hours & 300 & 250 & 190 & & \\ \hline \# of Deliveries & 25 & 25 & 24 & & \\ \hline \multirow[t]{3}{*}{ \# of Customers } & 48,000 & 37,000 & 15,000 & & \\ \hline & & & & & \\ \hline & Chocolate Chip & Oatmeal & Sugar & Total & \\ \hline Revenue & 2,016,000.00 & 1,554,000.00 & 630,000.00 & 4,200,000.00 & \\ \hline \multicolumn{6}{|l|}{ Direct Costs } \\ \hline Materials & 960,000.00 & 740,000.00 & 300,000.00 & 2,000,000.00 & \\ \hline Labor & 816,000.00 & 629,000.00 & 255,000.00 & 1,700,000.00 & \\ \hline Total Direct Costs & & & & 3,700,000.00 & \\ \hline \multicolumn{5}{|l|}{ Manufacturing Overhead Costs: } & Per Unit \\ \hline Supervisory Salaries & & & & 275,000.00 & \\ \hline Building Utilities & & & & 105,000.00 & \\ \hline Machine Maintenance & & & & 54,000.00 & \\ \hline Building Rent & & & & 24,000.00 & \\ \hline Marketing/Advertising & & & & 26,000.00 & \\ \hline Delivery Costs & & & & 25,000.00 & \\ \hline Human Resources & & & & 14,000.00 & \\ \hline Total Manufacturing Overhead Costs & & & & 523,000.00 & \\ \hline Total Manufacturing Costs & & & & 4,223,000.00 & \\ \hline Total Profit (Loss) & & & & (23,000.00) & \\ \hline \multicolumn{6}{|l|}{ Cost per Unit } \\ \hline Profit per Unit & & & & & \\ \hline \end{tabular}