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

$$

Manufacturing Activity Cost Driver Driver Rate

Materials handling Number of parts $ $0\mathrm{.}50$

Machinery Number of machine hours $60\mathrm{.}00$

Assembly Number of parts $3\mathrm{.}30$

Inspection Number of finished units $39\mathrm{.}00$

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Drilling has just completed $89$ units of a component for a customer. Each unit required $109$ parts and $3\mathrm{.}45$ machine hours. The prime cost is $$1,390$ 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 $89$ 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 $$189$ per unit. The total cost of downstream activities, such as distribution, marketing, and customer service, is $$309$ 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.