HealthTech Incorporated 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 $17 per hour and that there were no beginning inventories. The following information was available for 2022 , based on an expected production level of 363,636 units for the year: The following production, costs, and activities occurred during the month of April: Required: a. Calculate the total manufacturing costs and the cost per unit produced and tested during the month of April for HealthTech. Note: Round "Cost per unit" to 2 decimal places. b. Which of the following are the advantages of the ABC approach relative to using a single predetermined overhead application rate based on direct labor hours. (Note: You do not have to calculate the overhead that would be applied for the month of April using this alternative method.) Note: You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect. ABC does not help in decision-making. ABC systems produce more accurate financial information. ABC approach is likely to provide better information to manufacturing managers. ABC helps in decision-making. ABC systems produce more accurate product costing information