Macon Industries has the following budget information available for Feb. Units manufactured - 20,000 Factory administration 45,000 Assembly - hr per unit x $8 Direct materials 2 pounds per unit x $3 Inspection $200 per batch of 1,000 units Manufacturing overhead $3 per unit Product development $15,000 Setup cost $10 per batch of 1,000 Use activity based costing to prepare a manufacturing cost budget for February. Clearly distinguish between unit, batch, and facility-level costs.