number 2, please

applying it to the two office use products (desks and cabinets). The following data are available for a typical quarter. Activity Cost Pool Parts receipts Machining Assembly Quality control Direct materials Direct labour Activity Base Number of parts Machine-hours Units produced Units tested Activity Rate $ 2.00 per part $10.00 per machine-hour $ 1.60 per unit $ 3.00 per unit Activity Usage Desks Cabinets 2,200 parts 1,550 parts 225 machine-hours 330 machine-hours 1,100 units 1,550 units 110 units 1,450 units $ 5,500 $ 3,100 $13,200 $13,200 Each product consumed 660 direct labour-hours. Required: 1. Determine the total manufacturing cost and cost per unit for each of the two product lines for the quarter, using activity-based costing to allocate overhead costs. (Round "Cost per unit" answers to 2 decimal places.) $ Total manufacturing cost Cost per unit Desks Cabinets 27,440 $ 29,530 24.95 $ 19.05 $ 2. Redo the above using direct labour-hours the allocation base. (Round "Cost per unit" answers to 2 decimal places.) Desks Cabinets Total manufacturing cost