Drilling Company uses activity-based costing and provides this information: Manufacturing Activity Cost Driver Driver Rate Materials handling Number of parts $ 0.50 Machinery Number of machine hours 50.00 Number of parts Number of finished units 2.80 29.00 Assembly Inspection Drilling has just completed 79 units of a component for a customer. Each unit required 99 parts and 2.95 machine hours. The prime cost is $1,290 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 79 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 $179 per unit. The total cost of downstream activities, such as distribution, marketing, and customer service, is $299 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Compute the total manufacturing costs and the unit costs of the 79 units just completed using ABC costing. (Round your intermediate and final answers to 2 decimal places.) Total manufacturing cost Manufacturing cost per unit