Jones, Inc. has identified six activity cost pools: receiving, forming, assembling, testing, painting, and packing \& shipping product development, and facility management for the manufacturing overhead costs used to produce alarm systems. Using the assigned cost driver for each activity pool, use activity-based accounting to calculate the manufacturing overhead costs for each activity pool. Calculate the manufacturing overhead costs per unit where 2,500 home alarms and 800 commercial alarms are produced (check figure: commercial costs per unit =622.23 )