MedTech Inc. manufactures and sells diagnostic equipment used in the medical profession. Its job costing system was designed using an activity-based costing approach. Direct materials and direct labor costs are accumulated separately, along with information concerning four manufacturing overhead cost drivers (activities). Assume that the direct labor rate is $20 per hour and that there were no beginning inventories. The following information was available for 2019, based on an expected production level of 400,000 units for the year Activity Cost Budgeted Costs Cost Driver Used as Cast Allocation Driver for 2019 Allocation Base Rate Materials handling $3,600,000 Number of parts used $ 1.50 per part . ing and grinding 8,800,000 Number of machine hour 11.00 per hour Assembly and inspection 6,000,000 Direct labor hours worked 5.00 per hour Testing 1,200,000 Number of units tested 3.00 per unit The following production costs, and activities occurred during the month of August Units Produced/Tested 50.000 Direct Materials Costs $3,500,000 Number of Parts Used 275,000 Machine Hours 95, Direct Labor Hours 100.000 Required: a. Calculate the total manufacturing costs and the cost per unit produced and tested during the month of August for MedTech (Round "Cost per unit" to 2 decimal places.) Total manufacturing cost Cost per un produced and tested MedTech Inc, manufactures and sells diagnostic equipment used in the medical profession. Its job costing system was designed using an activity-based costing approach. Direct materials and direct labor costs are accumulated separately, along with information concerning four manufacturing overhead cost drivers (activities). Assume that the direct labor rate is $20 per hour and that there were no beginning inventories. The following information was available for 2019, based on an expected production level of 400,000 units for the year. Activity Cost Budgeted Costs Cost Driver Used as Cost Allocation Driver for 2019 Allocation Base Rate Materials handling $3,600,000 Number of parts used $ 1.50 per part Milling and grinding 8,800,000 Number of machine hours 11.00 per hour Assembly and inspection 6,000,000 Direct labor hours worked 5.00 per hour Testing 1,200,000 Number of units tested 3.00 per unit The following production, costs, and activities occurred during the month of August Units Produced/Tested 50,000 Direct Materials Costs $3,500,000 Number of Parts Used 275.000 Machine Hours Direct Labor Hours 160,089 95,000 Required: a. Calculate the total manufacturing costs and the cost per unit produced and tested during the month of August for MedTech. (Round "Cost per unit" to 2 decimal places.) Total manufacturing cost Cost per unit produced and tested