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

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 $185 per unit. The total cost of downstream activities, such as distribution, marketing, and customer service, is $305 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 %Driver Manufacturing Activity Cost Driver Rate Materials handling Number of parts $ 0.3 Machinery Number of machine hours 56 Assembly Number of parts 3. 10 Inspection Number of finished units 35