PopUp Company produces two types of toasters, basic and deluxe. For the current period, the company reports the following data:
	Basic Toaster		Deluxe Toaster
Volume	20,000 units		5,000 units
Machine Hours	1,000		2,400
Batches	315		125
Engineering Modifications	20		50
Prime Costs	$20,000		$30,000
Market Price	$25 per unit		$60 per unit
Additional Information Follows
	Costs		Driver
Engineering Support	$15,900		Engineering Modifications
Electricity	25,000		Machine Hours
Setup costs	33,900		Batches
1) Compute the manufacturing cost per unit of each toaster using the current unit-based approach.
Under this system costs are assigned to the toasters on the basis of machine hours.
2) Compute the manufacturing cost per unit of each toaster using an activy-based costing approach