Need help with part b

Woodland Industries manufactures and sells custom-made windows. 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 three manufacturing overhead cost drivers (activities). Assume that the direct labor rate is $16 per hour and that there were no beginning inventories. The following information was available for 2016, based on an expected production level of 48,500 units for the year, which will require 222,000 direct labor hours: Budgeted Costs for 2016 $ 53,280 2,921,520 3,663,000 Cost Driver Used as Allocation Activity Cost Driver Base Cost Allocation Rate Materials handling Cutting and lathe work Assembly and inspection Number of parts used Number of parts used Direct labor hours 0.24 per part 13.16 per part 16.50 per hour The following production, costs, and activities occurred during the month of July: Number of Parts Used 1,824 Direct Labor Hours 13,500 Direct Materials Units Produced 3,160 Costs $106,600 Required a. Calculate the total manufacturing costs and the cost per unit of the windows produced during the month of July (using the activity-based costing approach). (Round "Cost per unit produced" to 2 decimal places.) al manufacturing cost569,792 180.31 Cost per unit produced $ b. Assume instead that Woodland Industries applies manufacturing overhead on a direct labor hours basis (rather than using the activity-based costing system previously described). Calculate the total manufacturing cost and the cost per unit of the windows produced during the month of July. (Hint: You will need to calculate the predetermined overhead application rate using the total budgeted overhead costs for 2016.) (Round "Cost per unit produced" to 2 decimal places.) Total manufacturing cost Cost per unit produced