DFC Inc. has budgeted manufacturing overhead costs of $2,220,000. It has allocated overhead on a plantwide basis to its two products {Soft Wood and Hard Wood] using machine hours, which are estimated to be 109,000 for the current vear. The company.r has decided to experiment with activity based costing and has created five activity.r cost pools and related activity cost drivers as follows: Activity Centre Cost Driver Estimated Overhead Expected Activity Material Handling Number of moves $2 35,000 23,000 moves Purchase Drde rs Number of orders $205,000 3,?50 orders Product Testing Number of tests $440,000 1350 tests Machine Setup Number of set-u ps $5 50,000 6,800 set-ups Machining Machine hours $790,000 }'5,000 machine hours Each unit of the products requires the following: Soft Wood Hard Wood Direct M aterial Costs 5250 5130 Direct Labour Costs 5190 STD Purchase Drde rs 2 5 Machine Setup 3 6 Product Testing 6 6 Machining 35 55 Material Handling 4 4 Regui red: 1. Under traditional costing using machine hours, calculate the total manufacturing cost per unit of both products. 2. Calculate the total manufacturing cost per unit for both products under ABC