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

Manufacturing Activity	Cost Driver	Driver Rate
Materials handling	Number of parts	$	0.5
Machinery	Number of machine hours		44
Assembly	Number of parts		2.50
Inspection	Number of finished units		23

Drilling has just completed 73 units of a component for a customer. Each unit required 93 parts and 2.65 machine hours. The prime cost is $1,230 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 73 units just completed using ABC costing.

Total manufacturing cost
Manufacturing cost per unit

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 $173 per unit. The total cost of downstream activities, such as distribution, marketing, and customer service, is $293 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.

Computation of full cost:
Upstream activity costs			%
Manufacturing costs			%
Downstream activity costs			%
Full product cost per unit			%