EFF-23. Activity-Based Budget Lil Highlands Industries has the fellewing budget information available for February: Unite manufactured ................................... sense Factory adminisbaen ................................. 35530:) Assembly ........................................... 1:5 hour per unit X $12 Direct matmials ...................................... 2 pounds per unit x $4 Inspection ........................................... $250 per batch of Lane units Manufacturing overhead ............................... $5 per unit Product development .................................. $2,DD 33mm .......................................... s1spareatcnai1nt-aunits Required 0. Use activity based eusting tn prepare a manufacturing cost budget fur February. Clearly distinguish between unit, batch, and facility-level costs. is. The uperau'ng managers at Highland Industries are eoucemed that the budgeting process is tee time eensuming and diverts attentien from their eurrent dayteday responsibilities. Discuss the reasens that Higiand shnuld euntinue budgeting