Northington,Inc., manufactures small parts and uses an activity-based costing system.

Northington provides the following data:

Estimated Indirect Cost

Allocation

Activity Activity Costs Allocation Base Rate

Materials handling $ 50,000 Material moves $1.50/move

Assembling 200,000 Direct labor hours 6.00/hour

Packaging 75,000 Number of finished units .60/unit

Three different parts were produced in October. The following information is available:

Direct Direct

Number Materials Material Labor

Part Produced Costs Moves Hours

A 2,000 $ 2,000 1,000 150

B 3,000 6,000 1,500 500

C 4,000 10,000 2,000 1,200

Compute the total manufacturing costs and the unit costfor each of the three parts forthe

month of October.