Great Furniture Inc. (GF) manufactures a variety of furniture for household use and just two items for office use: desks and cabinets. The production process for desks and cabinets is similar, although machines must be retooled for each product. Both materials and labour costs are directly traceable to individual products; however, overhead is a common cost and allocated using direct labour hours as the allocation base. GF's accountant is considering the use of activity-based costing (ABC) and has suggested evaluating the system by applying it to the two office use products (desks and cabinets). The following data are available for a typical quarter. Activity Cost Pool Parts receipts Machining Assembly Quality control Direct materials Direct labour Number of parts Activity Base Activity Rate $ 6.00 per part $18.00 per machine-hour $5.00 per unit $ 3.00 per unit Machine hours Units produced Units tested Activity Usage Desks 528 parts Cabinets 1,056 parts 328 machine hours 528 units 128 units $7,732 $8,420 528 machine hours 400 units 228 units $9,800 $9,400 Each product consumed 528 direct labour hours. Required: 1. Determine the total manufacturing cost and cost per unit for each of the two product lines for the quarter, using activity-based costing to allocate overhead costs. (Round "Cost per unit" answers to 2 decimal places.) Desks Total manufacturing cost Cost per unit Cabinets 2. Redo the above using direct labour hours as the allocation base. (Round "Cost per unit" answers to 2 decimal places.) Total manufacturing cost Cost per unit Desks Cabinets