es MedTech Inc. manufactures and sells diagnostic equipment used in the medical profession. Its job costing system was designed using an activity-based costing approach. Direct materials and direct labor costs are accumulated separately, along with information concerning four manufacturing overhead cost drivers (activities) Assume that the direct labor rate is $22 per hour and that there were no beginning inventories. The following information was available for 2019, based on an expected production level of 266,667 units for the year Activity Cost Driver Materials handling Milling and grinding Assembly and inspection Testing Budgeted Costs for 2019 $4,800,000 8,500,000 6,200,000 1,200,000 Cost Driver Used as Allocation Base Number of parts used i Number of machine hours Direct labor hours worked Number of units tested The following production, costs, and activities occurred during the month of August Units Produced/Tested 59,000 Direct Number of Parts Materials Costs $3,000,000 Used 275,000 Machine Hours 96,000 Cost Allocation Rate $ 1.75 per part 12.50 per hour 5.50 per hour 4.50 per unit Direct Labor Hours 175,000 Required: a. Calculate the total manufacturing costs and the cost per unit produced and tested during the month of August for MedTech (Round "Cost per unit" to 2 decimal places.) Total manufacturing cost $ 26.950.000 Cost per unit produced and tested i