Lawton, Inc. manufactures bookcases and uses an activity$-$based costing system. Lawton's activity areas and related data follow:

$($Click the icon to view the activity areas and related data$)$ other data follow:

$($Click the icon to view the totals for quantities, direct materials costs, and other data $.)$

Read the requirements.

Requirement $1.$ Compute the manufacturing product cost per unit of each type of bo

Standard Bookcase

Unfinished Bookcas

Materials handling

Data table

$\backslash$table$[[$Product$,\backslash$table$[[$Total Units$],[$Produced$]],\backslash$table$[[$Total Direct$],[$Materials Costs$]],\backslash$table$[[$Total Direct$],[$Labor Costs$]],\backslash$table$[[$Total Num$],[$of Parts$]],$Direct Labor Hours,$],[$Standard bookcase,$3,000,$$$,42,000$$$,45,000,9,000,4,500],[$Unfinished bookcase,$3,500,,42,000,35,000,7,000,3,500]]$

Data table

$\backslash$table$[[\frac{\text{A}\text{c}\text{t}\text{i}\text{v}\text{i}\text{t}\text{y}}{\text{M}\text{a}\text{t}\text{e}\text{r}\text{i}\text{a}\text{l}\text{s}\text{h}\text{a}\text{n}\text{d}\text{l}\text{i}\text{n}\text{g}},\backslash$table$[[$Budgeted Cost of$],[$Activity$]],\backslash$table$[[$Allocation Base$],[$Number of parts$]],\backslash$table$[[$Predetermined$],[$Overhead$],[$Allocation Rate$]]],[$$$,200,000,s,100],[$Assembly$,=>,3,000,000,$Number of assembling direct labor hours,,$1700],[$Finishing$,,160,000,$Number of finished units$*,,250]]$