LO2, 3, 4 E18-22. Activity-Based Costing and Conventional Costs Compared Hickory Grill Company manufactures two types of cooking grills: the Gas Cooker and the Charcoal Smoker. The Cooker is a premium product sold in upscale outdoor shops; the Smoker is sold in major discount stores. Following is information pertaining to the manufacturing costs for the cur- rent month. Units..... Number of batches. Number of batch moves. Direct materials. Direct labor.... Manufacturing overhead follows: Activity Gas Cooker Charcoal Smoker 2,000 8,000 50 20 90 50 $70,000 $130,000 $44,000 $56,000 Cost Cost Driver Materials acquisition and inspection Materials movement... $ 68,000 Amount of direct materials cost Scheduling 19,600 43,400 Number of batch moves Number of batches $131,000 REQUIRED b. Determine the total and per-unit-costs of manufacturing the Gas Cooker and Charcoal Smoker -for the month, assuming all manufacturing overhead is assigned on the basis of direct labor -dollars. Determine the total and per-unit costs of manufacturing the Gas Cooker and Charcoal Smoker for the month, assuming manufacturing overhead is assigned using activity-based costing.