Easy Exercise Company manufactures treadmills using an Activity-based costing system. The following information is available for May:

Activity	Total Budgeted Cost	Allocation Base	Estimated Quantity of Allocation Base
Materials handling	$9064	Number of parts	6,400 parts
Machining	$14,880	Machine hours	1,2000 hours
Assembling	11,648	Numbers of parts	6,400 parts
Packaging	4150	Number of finished units	200 units

Each treadmill consists of 32 parts and requires 6 hours of machine time to produce. The direct materials cost per treadmill is $ 245.00

Compute the cost allocation rate for each of the four activities

Compute the average manufacturing cost of each treadmill