Drilling Company uses activity-based costing and provides this information: Manufacturing Activity Cost Driver Materials handling Number of parts Number of machine Machinery hours Assembly Number of parts Number of finished Inspection units Driver Rate $ 0.80 52.00 2.90 31.00 Drilling has just completed 81 units of a component for a customer. Each unit required 101 parts and 3.05 machine hours. The prime cost is $1,310 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 81 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 $181 per unit. The total cost of downstream activities, such as distribution, marketing, and customer service, is $301 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 Required 1 2 Compute the total manufacturing costs and the unit costs of the 81 units just completed using ABC costing. (Round your intermediate and final answers to 2 decimal places.) Total manufacturing cost Manufacturing cost per unit