DFC Inc. has budgeted manufacturing overhead costs of $$2,190,000.$ It has allocated overhead on a

plant$-$wide basis to its two products $($Soft Wood and Hard Wood$)$ using machine hours, which are

estimated to be $109,000$ 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:

Required:

Under traditional costing using machine hours, calculate the total manufacturing cost per unit of

both products.

Calculate the total manufacturing cost per unit for both products under ABC.