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P19-35A (similar to) Question Help Allen, Inc. manufactures bookcases and uses an activity-based costing system. Allen's activity areas and related data follow: E: (Click the icon to view the activity areas and related data.) Allen produced two styles of bookcases in October, the standard bookcase and an unfinished bookcase, which has fewer parts and requires no finishing. The totals for quantities, direct materials costs, and other data follow: E: (Click the icon to view the totals for quantities, direct materials costs, and other data.) Read the requirements Requirement 1. Compute the manufacturing product cost per unit of each type of bookcase. (Enter a "0" for any zero-balances.) Standard Bookcase Unfinished Bookcase Direct materials 90.000||| 92,400 Direct labor 126,000 92.400 Materials handling Assembling Finishing Total manufacturing cost Number of units Data Table Predetermined Budgeted Cost Overhead Activity of Activity Allocation Base Allocation Rate Materials handling $ 230,000 Number of parts 1.00 Assembly 3,300,000 Number of assembling direct labor hours 14.00 Finishing 140,000 Number of finished units 4.00 *Refers to number of units receiving the finishing activity, not the number of units transferred to Finished Goods Inventory Print Done Product Standard bookcase Unfinished bookcase Total Units Produced 6,000 6.600 Total Direct Total Direct Materials Labor Costs Costs $ 90,000 $ 126,000 92,400 92,400 Total Number of Parts 24,000 19,800 Total Assembling Direct Labor Hours 9,000 6,600