International Steel Company has budgeted manufacturing overhead costs of $1,934,000. It has allocated overhead on a plant-wide basis to its two products (soft steel and hard steel) using machine hours, which are estimated to be 100,000 for the current year. The company has decided to experiment with activity-based costing and has created five activity cost pools and related activity cost drivers as follows:

Please disregard question a in this photo.

Please help me answer question c with the provided information above.

Question 3 International Steel Company has budgeted manufacturing overhead costs of $1,934,000. It has allocated overhead on a plant-wide basis to its two products (soft steel and hard steel) using machine hours, which are estimated to be 100,000 for the current year. The company has decided to experiment with activity-based costing and has created five activity cost pools and related activity cost drivers as follows: Estimated Overhead Estimated Activity Activity Centre Cost Driver Material handling Number of moves $282,000 47,000 moves Purchase orders Number of orders $105,000 1,400 orders Product testing Number of tests $407,000 3,700 tests Number of set-ups Machine set-up $330,000 5,000 set-ups Machining Machine hours $810,000 100,000 machine hours Each unit of the products requires the following: Soft Steel Hard Steel Direct materials costs $300 $200 Direct labour costs $120 $60 Purchase orders 2 3 Machine set-up 10 Product testing 3 4 Machining 50 50 Material handling 4 6 (a) Under traditional product costing using machine hours, calculate the total manufacturing cost per unit of both products. (Round answers to 0 decimal places, e.g. 1525.) Hard Steel Soft Steel Total manufacturing cost per unit $ (c) Your answer is incorrect. Try again. Calculate the total manufacturing cost per unit for both products under ABC. (Round per cost driver to 2 decimal places. e.g. 25.25 and final answers to 0 decimal places, e.g. 1,525.) Soft Steel Hard Steel Total manufacturing cost per unit using ABC 80.71 LINK TO TEXT LINK TO TEXT