Menswear for Life manufactures two types of suitsHand made and Machine madeand applies manufacturing overhead to all units using direct labor hours. Production information follows.

Hand made machine made

Antipated volume3100058000

Direct material cost$75$45

DLH$15 per unit

Hand made = 4 hours per suit; total hours for HM 124,000

Machine made = 2 hours per suite; total hours for MM 116,000

The controller, who is studying the use of activity-based costing, has determined that the firm's overhead can be identified with three activities: manufacturing setups, machine processing, and product shipping. Data on the number of setups, machine hours, and outgoing shipments, which are the activities' three respective cost drivers, follow.

Hand mademachine made total

Setup176136312

Machine6240087750150150

Outgoing shipment150200350

The firm's total overhead of $23,423,400 is subdivided as follows: manufacturing setups, $5,110,560; machine processing, $14,054,040; and product shipping, $4,258,800.

Required:

What is the per unit manufacturing cost of Hand Made and Machine Made by using activity-based costing.

what is the per unit manufacturing cost of Hand Made and Machine Made by using the company's current overhead costing procedures using Direct labor hours for applied MOH.