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

Manufacturing Activity Cost Driver Driver Rate

Materials handling Number of parts $ $0\mathrm{.}60$

Machinery Number of machine hours $45\mathrm{.}00$

Assembly Number of parts $2\mathrm{.}55$

Inspection Number of finished units $24\mathrm{.}00$

Drilling has just completed $74$ units of a component for a customer. Each unit required $94$ parts and $2\mathrm{.}70$ machine hours. The prime cost is $$1,240$ per finished unit. All other manufacturing costs are classified as manufacturing overhead.

Required:

$1.$ Compute the total manufacturing costs and the unit costs of the $74$ 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 $$174$ per unit. The total cost of downstream activities, such as distribution, marketing, and customer service, is $$294$ 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.