Highlands Industries has the following budget information available for February: Units manufactured Factory administration Assembly Direct materials Inspection Manufacturing overhead Product development Setup cost 30,000 $65,000 0.5 hour per unit X $12 2 pounds per unit X $4 $250 per batch of 1,000 units $5 per unit $20,000 $15 per batch of 1,000 units Use activity based costing to prepare a manufacturing cost budget for February. Clearly distinguish between unit, batch, and facility-level costs. Highlandsindustries Activity-Based Manufacturing Cost Budget For the Month of February Unit-level costs: Direct materials Assembly Batch-level costs: Setup Product-level costs: Facility-level costs: Budgeted manufacturing costs