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 $23 per hour and that there were no beginning inventories. The following information was available for 2019, based on an expected production level of 453,333 units for the year: Activity Cost Budgeted Costs Driver Cost Driver Used as for 2019 Cost Allocation Materials handling Allocation Base Rate $4, 300, 000 9 , 000 , 000 Number of parts used Milling and grinding $ 4.00 per part Number of machine hours 10.50 per hour Assembly and inspection 6, 400, 000 Direct labor hours worked 5.00 per hour Testing 1, 700, 000 Number of units tested 3.75 per unit The following production, costs, and activities occurred during the month of August: Units Direct Number of Parts Machine Direct Labor Produced/Tested Materials Costs Used Hours Hours 60, 000 $3, 500, 000 290 , 000 90, 000 155,000 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