McKnight Corp. manufactures computer desks in its Austin, Texas, plant. The company uses activity-based costing to allocate all manufacturing conversion costs (direct labor and manufacturing overhead). Its activities and related data follow. (Click the icon to view the activity areas and related data.) Read the requirements Data table: Requirement 1. Compute the per-unit manufacturing product cost of Standard desks a nearest whole dollar) Standard Desk Unpainted Desk Activity Budgeted Cost of Activity Allocation Base Cost Allocation Rate Direct materials Materials handling Assembling Painting Total manufacturing cost Number of units Manufacturing cost per unit 146100 62500 Materials handling S 330,000 Number of parts $ 0.80 Assembling Painting $ 2,500,000 Direct labor hours 140.000 Number of painted desks $ 13.00 S 5.10 McKnight produced two styles of desks in March: the Standard deak and Unpainted desk. Data for each follow Total Units Product Standard desk Unpainted desk 7,000 $ 3,000 $ Total Direct Produced Materials Costs 140,100 82,500 Total Number Total Assembling of Parts Direct Labor Hours 121,500 31.500 6.000 1,100 Print Done