Hone Corp. manufactures computer desks in its Pheonix, Arizona, plant. The company uses activity-based costing to allocate all manufacturing conversion costs (direct labor and manufacturing overhead). Its activities and related data follow. (Click the icon to view the activity areas and related data.) Read the requirements. Requirement 1. Compute the per-unit manufacturing product cost of Standard desks and Unpainted desks. (Complete all input fields. Enter a "0" for any zero amounts. Round your answers to the nearest whole dollar.) Standard Desk Unpainted Desk Direct materials $ 91,000 $ 4,800 Materials handling 96,400 24,400 Assembling 79,300 14,300 34,300 0 Painting Total manufacturing cost $ 301,000 $ 43,500 7,000 1,500 Number of units 43 $ 29 Manufacturing cost per unit Requirement 2. Premanufacturing activities, such as product design, were assigned to the Standard desks at $6 each and to the Unpainted desks at $5 each. Similar analyses were conducted of post-manufacturing activities such as distribution, marketing, and customer service. The post-manufacturing costs were $22 per Standard and $21 per Unpainted desk. Compute the full product costs per desk. Manufacturing product costs Premanufacturing activities Post-manufacturing activities Cull Graduat nant nar unit Standard Desk Unpainted Desk $ 43 $ 29 6 5 22 21 71 $ 55