Drilling Company uses activity$-$based costing and provides this information:

$$

Manufacturing ActivityCost DriverDriver RateMaterials handlingNumber of parts$ $0\mathrm{.}70$MachineryNumber of machine hours$41\mathrm{.}00$AssemblyNumber of parts$2\mathrm{.}35$InspectionNumber of finished units$20\mathrm{.}00$

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Drilling has just completed $70$ units of a component for a customer. Each unit required $90$ parts and $2\mathrm{.}50$ machine hours. The prime cost is $$1,200$ per finished unit. All other manufacturing costs are classified as manufacturing overhead.

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Required:

$1.$ Compute the total manufacturing costs and the unit costs of the $70$ units just completed using ABC costing.

$2.$ In addition to the manufacturing costs, the firm has determined that the total cost of upstream activities, including research and development and product design, is $$170$ per unit. The total cost of downstream activities, such as distribution, marketing, and customer service, is $$290$ per unit. Compute the full product cost per unit, including upstream, manufacturing, and downstream activities. Also compute the relative proportion of each main cost category.