Drilling Company uses activitybased costing and provides this information: Driver Manufacturing Activity Cost Driver Rate Materials handling Number of parts $ 6.4 Machinery Number of machine hours 55 Assembly Number of parts 3.65 Inspection Number of finished units 34 Drilling has just completed 84 units ofa component for a customer. Each unit required 104 parts and 3.20 machine hours. The prime cost is $1,340 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 84 unitsjust 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 $184 per unit. The total cost of downstream activities, such as distribution, marketing, and customer service, is $304 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. Required 1 Required 2 Compute the total manufacturing oosts and the unit costs of the 84 units just completed using ABC ousting. (Round your intermediate and nal answers to 2 decimal places.) Total manufacturing cost Manufacturing Dost per unit Required 1 Required 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 $184 per unit. The total cost of downstream activities, such as distribution, marketing, and customer service, is $304 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. (Round your answers to 2 decimal places.) : Show less A Computation of full cost: Upstream activity costs Manufacturing costs % Downstream activity costs % Full product cost per unit %